Civic Intelligence

Top O Michigan Outboard Racing Club

EIN 81-1450598 • 501(c)3 • Harbor Springs, MI

Pub. 78 Eligible990-N CoverageNTEE N60

Profile

Top O' Michigan Outboard Racing Club conducts outboard power boat races in Northern Michigan, along with fundraising and outreach events. Junior and adult outboard power boat racers participate in the events, which are free and open to the general public of all ages.

PO Box 873Harbor Springs, MI 49740

www.tomorc.org

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 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

63rd percentile

14%

Higher net margin than 63% of similar nonprofits.

NTEE N60 • <$500k nonprofits • Source year 2024

Top Officer Pay

90th percentile

$0

Higher top officer pay than 90% of similar nonprofits.

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

NTEE N60 • <$500k nonprofits • Source year 2024

Asset Growth

54th percentile

9.8%

Faster asset growth than 54% of similar nonprofits.

NTEE N60 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

1.3%

Faster revenue growth than 45% of similar nonprofits.

NTEE N60 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$76,146

Up $6,824 (+9.8%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$76,146

Up $8,720 (+13%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin63rd percentile

Revenue

Up

$59,329

Up $782 (+1.3%) from 2023

Expenses

Up

$51,100

Up $9,761 (+24%) from 2023

Net Income

Down

$8,229

Down $8,979 (-52%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

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

$80K$60K$40K$20K$0Assets 2023: $69,322Liabilities 2023: $1,896Net Assets 2023: $67,4262023Assets 2024: $76,146Net Assets 2024: $76,1462024

Highlighted filing

2024

Assets$76,146
Liabilities-
Net Assets$76,146
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

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

$60K$40K$20K$0Revenue 2023: $58,547Expenses 2023: $41,339Net Income 2023: $17,2082023Revenue 2024: $59,329Expenses 2024: $51,100Net Income 2024: $8,2292024

Highlighted filing

2024

Revenue$59,329
Expenses$51,100
Net Income$8,229
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$76,146
Liabilities
-
Net assets
$76,146
Revenue
$59,329
Expenses
$51,100
Net income
$8,229
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$76.1$76.1$59.3$51.1$8.23
2023Detailed filing. Detailed filing data is available for this year.$69.3$1.90$67.4$58.5$41.3$17.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 28, 2025
Return Version
2024v5.1
Gross Receipts
$76,874
Mission and Program Overview

Mission

Top O' Michigan Outboard Racing Club conducts outboard power boat races in Northern Michigan, along with fundraising and outreach events. Junior and adult outboard power boat racers participate in the events, which are free and open to the general public of all ages.

Program Services

DescriptionGrantsExpenses
Indian River Boat Race is free and open to the general public. It involves racers of all ages and provides the local community with additional tourism income from both the racers and spectators. Approximately 2000 people.-$26,061
Advertising and promotion of boat races and future development of the sport.-$13,837
Fireside boat race is free and open to the public. Involves racers of all ages and provides the local community with additional tourism income from both the racers and spectators. Approximately 1000 people.-$4,883
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samantha FairbairnPresidentPT$0--
Peter LauerVice PresidentPT$0--
Sarah BekTreasurerPT$0--
Charlie SmithSecretaryPT$0--
Daniel PearsonTrusteePT$0--
Filing and Contact Details

Filer

Filer Name
Top O Michigan Outboard Racing Club
EIN
81-1450598
Phone
2313305129
Address
PO Box 873, Harbor Springs, MI 49740

Signing Officer

Name
Sarah Bek
Title
Treasurer
Phone
2313305129
Signed
2025-04-28
Supplemental Narrative

Additional Explanations

Part III Part III - Primary Exempt Purpose

“Top O Michigan Outboard Racing Club conducts outboard power boat races in Northern Michigan, along with fundraising and outreach events. Junior and adult outboard power boat racers participate in the events, which are free and open to the general public of all ages.”

Part II 20

“Wrote off a balance that was carried from several years ago for sales tax liability that was not written off correctly.”

Part II 24B

“Laptop, scales, digatron, marine radios, digital clock, trailer, tents, boat, accumulated depreciation.”

Raw XML Appendix148 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Samantha Fairbairn
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Peter Lauer
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Top O Michigan Outboard Racing Club conducts outboard power boat races in Northern Michigan, along with fundraising and outreach events. Junior and adult outboard power boat racers participate in the events, which are free and open to the general public of all ages.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Wrote off a balance that was carried from several years ago for sales tax liability that was not written off correctly.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Laptop, scales, digatron, marine radios, digital clock, trailer, tents, boat, accumulated depreciation.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III Part III - Primary Exempt Purpose
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part II 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part II 24b
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/EIN0811450598
ReturnHeader/Filer/PhoneNum02313305129
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ReturnHeader/Filer/USAddress/CityNm0Harbor Springs
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049740
ReturnHeader/ReturnTs02025-04-28T13:24:37-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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