Civic Intelligence

International Model Power Boat Association Inc

EIN 35-1582618 • 501(c)4 • Toledo, OH

Profile

Foster the sport of model power boat racing.

PO Box 140571Toledo, OH 43614

www.impba.net

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

52nd percentile

2.6%

Higher net margin than 52% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

58th percentile

1.5%

Faster asset growth than 58% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

-5.0%

Faster revenue growth than 44% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$76,468

Up $1,106 (+1.5%) from 2024

Liabilities

Flat

$408

Flat from 2024

Net Assets

Up

$76,060

Up $1,106 (+1.5%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin52nd percentile

Revenue

Down

$42,468

Down $2,215 (-5.0%) from 2024

Expenses

Down

$41,362

Down $1,721 (-4.0%) from 2024

Net Income

Down

$1,106

Down $494 (-31%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth58th percentile

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

$80K$60K$40K$20K$0Assets 2014: $44,876Liabilities 2014: $360Net Assets 2014: $44,5162014Assets 2015: $48,894Liabilities 2015: $360Net Assets 2015: $48,5342015Assets 2016: $49,089Liabilities 2016: $378Net Assets 2016: $48,7112016Assets 2017: $51,979Liabilities 2017: $378Net Assets 2017: $51,6012017Assets 2018: $57,930Liabilities 2018: $378Net Assets 2018: $57,5522018Assets 2019: $56,849Liabilities 2019: $403Net Assets 2019: $56,4462019Assets 2020: $50,872Liabilities 2020: $403Net Assets 2020: $50,4692020Assets 2021: $56,810Liabilities 2021: $408Net Assets 2021: $56,4022021Assets 2022: $64,124Liabilities 2022: $408Net Assets 2022: $63,7162022Assets 2023: $73,762Liabilities 2023: $408Net Assets 2023: $73,3542023Assets 2024: $75,362Liabilities 2024: $408Net Assets 2024: $74,9542024Assets 2025: $76,468Liabilities 2025: $408Net Assets 2025: $76,0602025

Highlighted filing

2025

Assets$76,468
Liabilities$408
Net Assets$76,060
Open 2025 Filing

Operations Trend

Revenue Growth44th percentile

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

$60K$40K$20K$0-$20KRevenue 2014: $52,068Expenses 2014: $46,520Net Income 2014: $5,5482014Revenue 2015: $49,628Expenses 2015: $45,610Net Income 2015: $4,0182015Revenue 2016: $49,196Expenses 2016: $49,019Net Income 2016: $1772016Revenue 2017: $47,778Expenses 2017: $44,888Net Income 2017: $2,8902017Revenue 2018: $49,105Expenses 2018: $43,154Net Income 2018: $5,9512018Revenue 2019: $46,291Expenses 2019: $47,397Net Income 2019: -$1,1062019Revenue 2020: $39,533Expenses 2020: $45,510Net Income 2020: -$5,9772020Revenue 2021: $42,379Expenses 2021: $36,446Net Income 2021: $5,9332021Revenue 2022: $45,268Expenses 2022: $37,954Net Income 2022: $7,3142022Revenue 2023: $45,633Expenses 2023: $35,995Net Income 2023: $9,6382023Revenue 2024: $44,683Expenses 2024: $43,083Net Income 2024: $1,6002024Revenue 2025: $42,468Expenses 2025: $41,362Net Income 2025: $1,1062025

Highlighted filing

2025

Revenue$42,468
Expenses$41,362
Net Income$1,106
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$76,468
Liabilities
$408
Net assets
$76,060
Revenue
$42,468
Expenses
$41,362
Net income
$1,106
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$76.5$0.41$76.1$42.5$41.4$1.11
2024Detailed filing. Detailed filing data is available for this year.$75.4$0.41$75.0$44.7$43.1$1.60
2023Detailed filing. Detailed filing data is available for this year.$73.8$0.41$73.4$45.6$36.0$9.64
2022Detailed filing. Detailed filing data is available for this year.$64.1$0.41$63.7$45.3$38.0$7.31
2021Detailed filing. Detailed filing data is available for this year.$56.8$0.41$56.4$42.4$36.4$5.93
2020Detailed filing. Detailed filing data is available for this year.$50.9$0.40$50.5$39.5$45.5$5.98
2019Detailed filing. Detailed filing data is available for this year.$56.8$0.40$56.4$46.3$47.4$1.11
2018Detailed filing. Detailed filing data is available for this year.$57.9$0.38$57.6$49.1$43.2$5.95
2017Detailed filing. Detailed filing data is available for this year.$52.0$0.38$51.6$47.8$44.9$2.89
2016Detailed filing. Detailed filing data is available for this year.$49.1$0.38$48.7$49.2$49.0$0.18
2015Detailed filing. Detailed filing data is available for this year.$48.9$0.36$48.5$49.6$45.6$4.02
2014Detailed filing. Detailed filing data is available for this year.$44.9$0.36$44.5$52.1$46.5$5.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Nov 21, 2025
Return Version
2024v5.0
Gross Receipts
$42,468
Mission and Program Overview

Mission

Foster the sport of model power boat racing.

Program Services

DescriptionGrantsExpenses
PROMOTE INTEREST IN & EDUCATE ABOUT THE SPORT OF MODEL POWER BOAT RACING, ESTABLISH & PROVIDE UNIFORM RULES, AND SPONSOR SANCTIONED REGATTAS.-$21,739
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MATTHEW SCHOFIELDVice Preside-$0--
DOUG SMOCKPresident-$0--
LYNNE RUPLEYSecretary-$0--
KIM BLASOR-GRIMTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
International Model Power Boat
EIN
35-1582618
Address
PO BOX 140571, TOLEDO, OH 43614

Signing Officer

Name
Lynne Rupley
Title
Secretary
Signed
2025-11-21
Discuss with paid preparer
Yes

Preparer

Firm
Vowells & Schaaf Llp
Address
PO BOX 119, EVANSVILLE, IN 47701-0119
Preparer
Thomas P Record CPA
Phone
8124214165
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Club sanctions 1,790 sanctioned race 1,020 rule book 200 incentive items 80 total 3,090”

Form 990-ez, Part I, Line 16

“Expenses travel 566 postage & shipping 1,067 insurance 6,476 office supplies 1,179 bank charges 1,859 race & internats expenses 3,191 total 14,338”

Form 990-ez, Part II, Line 24

“Fixed assets 4,617 4,617 less accumulated depreciation 4,617 4,617 total 0 0”

Form 990-ez, Part II, Line 26

“Payroll withholdings 408 408”

Raw XML Appendix109 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/PersonNm0LYNNE RUPLEY
IRS990EZ/BooksInCareOfDetail/PhoneNum02566842986
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 140571
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt0PO BOX 140571
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0TOLEDO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd043614
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt075362
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt076468
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01106
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01047
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt075362
IRS990EZ/Form990TotalAssetsGrp/EOYAmt076468
IRS990EZ/GrossReceiptsAmt042468
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt039375
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt074954
IRS990EZ/NetAssetsOrFundBalancesEOYAmt076060
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt074954
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt076060
IRS990EZ/OccupancyRentUtltsAndMaintAmt03747
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MATTHEW SCHOFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DOUG SMOCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LYNNE RUPLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KIM BLASOR-GRIM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt014338
IRS990EZ/OtherRevenueTotalAmt03090
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FOSTER THE SPORT OF MODEL POWER BOAT RACING.
IRS990EZ/PrintingPublicationsPostageAmt0924
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTE INTEREST IN & EDUCATE ABOUT THE SPORT OF MODEL POWER BOAT RACING, ESTABLISH & PROVIDE UNIFORM RULES, AND SPONSOR SANCTIONED REGATTAS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt021739
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt021306
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0408
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0408
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt041362
IRS990EZ/TotalProgramServiceExpensesAmt021739
IRS990EZ/TotalRevenueAmt042468
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.IMPBA.NET
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLUB SANCTIONS 1,790 SANCTIONED RACE 1,020 RULE BOOK 200 INCENTIVE ITEMS 80 TOTAL 3,090
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES TRAVEL 566 POSTAGE & SHIPPING 1,067 INSURANCE 6,476 OFFICE SUPPLIES 1,179 BANK CHARGES 1,859 RACE & INTERNATS EXPENSES 3,191 TOTAL 14,338
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FIXED ASSETS 4,617 4,617 LESS ACCUMULATED DEPRECIATION 4,617 4,617 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL WITHHOLDINGS 408 408
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNNE RUPLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTERNATIONAL MODEL POWER BOAT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0351582618
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 140571
ReturnHeader/Filer/USAddress/CityNm0TOLEDO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043614
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351860021
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VOWELLS & SCHAAF LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 119
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EVANSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0477010119
ReturnHeader/PreparerPersonGrp/PhoneNum08124214165
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS P RECORD CPA
ReturnHeader/ReturnTs02025-11-26T14:37:08-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

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