Civic Intelligence

Nypa Midget Racing Association Inc

EIN 46-3140909 • 501(c)7 • West Seneca, NY

Profile

To provide mutual assistance, enjoyment, entertainment, and improvement of members socially and physically by encouraging participation in the sport of stock car racing and recration through the holding of competitions, tournaments, and instructive demonstrations

830 Reserve RoadWest Seneca, NY 14224

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2022

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2022

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

4th percentile

-100%

Faster asset growth than 4% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Down

$0

Down $14,491 (-100%) from 2021

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$0

Down $12,922 (-100%) from 2021

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$6,925

Up $6,231 (+898%) from 2021

Net Income

-

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$15K$10K$5.0K$0Assets 2014: $2,622Liabilities 2014: $02014Assets 2015: $6,402Liabilities 2015: $1,771Net Assets 2015: $4,6312015Assets 2016: $6,394Liabilities 2016: $2,212Net Assets 2016: $4,1822016Assets 2017: $9,406Liabilities 2017: $1,931Net Assets 2017: $7,4752017Assets 2018: $9,168Liabilities 2018: $0Net Assets 2018: $9,1682018Assets 2019: $9,292Liabilities 2019: $0Net Assets 2019: $9,2922019Assets 2020: $10,393Liabilities 2020: $1,125Net Assets 2020: $9,2682020Assets 2021: $14,491Liabilities 2021: $1,569Net Assets 2021: $12,9222021Assets 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities-
Net Assets$0

Operations Trend

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

$8.0K$6.0K$4.0K$2.0K$0-$2.0KRevenue 2014: $2,135Expenses 2014: $533Net Income 2014: $1,6022014Revenue 2015: $3,384Expenses 2015: $1,375Net Income 2015: $2,0092015Revenue 2016: -$174Expenses 2016: $275Net Income 2016: -$4492016Revenue 2017: $4,072Expenses 2017: $779Net Income 2017: $3,2932017Revenue 2018: $3,371Expenses 2018: $1,678Net Income 2018: $1,6932018Revenue 2019: $857Expenses 2019: $732Net Income 2019: $1252019Revenue 2020: $729Expenses 2020: $753Net Income 2020: -$242020Revenue 2021: $4,348Expenses 2021: $694Net Income 2021: $3,6542021Expenses 2022: $6,9252022

Highlighted filing

2022

Revenue-
Expenses$6,925
Net Income-

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 30, 2023
Return Version
2022v5.0
Mission and Program Overview

Mission

To provide mutual assistance, enjoyment, entertainment, and improvement of members socially and physically by encouraging participation in the sport of stock car racing and recration through the holding of competitions, tournaments, and instructive demonstrations

Program Services

DescriptionGrantsExpenses
TO PROVIDE MUTUAL ASSISTANCE, ENJOYMENT, ENTERTAINMENT, AND IMPROVEMENT OF MEMBERS SOCIALLY AND PHYSICALLY BY ENCOURAGING PARTICIPATION IN THE SPORT OF STOCK CAR RACING AND RECRATION THROUGH THE HOLDING OF COMPETITIONS, TOURNAMENTS, AND INSTRUCTIVE DEMONSTRATIONS--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHARLES DIROSAPresident-$0--
GORDON STEFFENVice Preside-$0--
BARBARA KOLBSecretary-$0--
DIANE DIROSATreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Nypa Midget Racing Association Inc
EIN
46-3140909
Address
830 RESERVE ROAD, WEST SENECA, NY 14224

Signing Officer

Name
Charles Dirosa
Title
President
Signed
2023-10-30
Discuss with paid preparer
Yes

Preparer

Firm
The Zlc Group Cpas LLC
Address
6529 E QUAKER STREET, ORCHARD PARK, NY 14127
Preparer
Peter D Stevanoff CPA
Phone
7166622161
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 20

Donation to spca -5,225 net adjustment for nys sales tax -772

Form 990-ez, Part II, Line 26

Sales tax payable 1,569 0

Form 990-ez, Part III

To provide mutual assistance, enjoyment, entertainment, and improvement of members socially and physically by encouraging participation in the sport of stock car racing and recration through the holding of competitions, tournaments, and instructive demonstrations

Form 990-ez, Part III, Line 28

To provide mutual assistance, enjoyment, entertainment, and improvement of members socially and physically by encouraging participation in the sport of stock car racing and recration through the holding of competitions, tournaments, and instructive demonstrations

Raw XML Appendix119 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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IRS990EZ/BooksInCareOfDetail/PhoneNum07166740229
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0830 RESERVE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WEST SENECA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014224
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt014491
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6925
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06925
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt014491
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt012922
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt012922
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
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/PersonNm0CHARLES DIROSA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GORDON STEFFEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BARBARA KOLB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DIANE DIROSA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0true
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-5997
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE MUTUAL ASSISTANCE, ENJOYMENT, ENTERTAINMENT, AND IMPROVEMENT OF MEMBERS SOCIALLY AND PHYSICALLY BY ENCOURAGING PARTICIPATION IN THE SPORT OF STOCK CAR RACING AND RECRATION THROUGH THE HOLDING OF COMPETITIONS, TOURNAMENTS, AND INSTRUCTIVE DEMONSTRATIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE MUTUAL ASSISTANCE, ENJOYMENT, ENTERTAINMENT, AND IMPROVEMENT OF MEMBERS SOCIALLY AND PHYSICALLY BY ENCOURAGING PARTICIPATION IN THE SPORT OF STOCK CAR RACING AND RECRATION THROUGH THE HOLDING OF COMPETITIONS, TOURNAMENTS, AND INSTRUCTIVE DEMONSTRATIONS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01569
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt06925
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH IN BANK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0SPCA - ERIE COUNTY NY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02022-12-12
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0160425315
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt05225
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0ACTUAL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0300 HARLEM ROAD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0WEST SENECA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0NY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd014224
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DONATION TO SPCA -5,225 NET ADJUSTMENT FOR NYS SALES TAX -772
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SALES TAX PAYABLE 1,569 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO PROVIDE MUTUAL ASSISTANCE, ENJOYMENT, ENTERTAINMENT, AND IMPROVEMENT OF MEMBERS SOCIALLY AND PHYSICALLY BY ENCOURAGING PARTICIPATION IN THE SPORT OF STOCK CAR RACING AND RECRATION THROUGH THE HOLDING OF COMPETITIONS, TOURNAMENTS, AND INSTRUCTIVE DEMONSTRATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO PROVIDE MUTUAL ASSISTANCE, ENJOYMENT, ENTERTAINMENT, AND IMPROVEMENT OF MEMBERS SOCIALLY AND PHYSICALLY BY ENCOURAGING PARTICIPATION IN THE SPORT OF STOCK CAR RACING AND RECRATION THROUGH THE HOLDING OF COMPETITIONS, TOURNAMENTS, AND INSTRUCTIVE DEMONSTRATIONS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES DIROSA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NYPA MIDGET RACING ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0NYPA
ReturnHeader/Filer/EIN0463140909
ReturnHeader/Filer/USAddress/AddressLine1Txt0830 RESERVE ROAD
ReturnHeader/Filer/USAddress/CityNm0WEST SENECA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014224
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474753799
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE ZLC GROUP CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06529 E QUAKER STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ORCHARD PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014127
ReturnHeader/PreparerPersonGrp/PhoneNum07166622161
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER D STEVANOFF CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-10T09:21:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHARLES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DIROSA
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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