Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
American Quarter Midget Association
EIN 82-1198902 • 501(c)3 • Lincoln, CA
Profile
CHILDRENS CAR RACING
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Balance Sheet
Assets
Up$39,748
Up $8,466 (+27%) from 2023
Liabilities
Flat$340
Flat from 2023
Net Assets
Up$39,408
Up $8,466 (+27%) from 2023
Revenue
Down$52,488
Down $12,806 (-20%) from 2023
Expenses
Down$44,022
Down $29,108 (-40%) from 2023
Net Income
Up$8,466
Up $16,302 (+208%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $39,748
- Liabilities
- $340
- Net assets
- $39,408
- Revenue
- $52,488
- Expenses
- $44,022
- Net income
- $8,466
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $39.7 | $0.34 | $39.4 | $52.5 | $44.0 | $8.47 |
| 2023Detailed filing. Detailed filing data is available for this year. | $31.3 | $0.34 | $30.9 | $65.3 | $73.1 | $7.84 |
| 2022Detailed filing. Detailed filing data is available for this year. | $39.1 | $0.34 | $38.8 | $65.0 | $55.8 | $9.25 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Mar 13, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $52,488
Mission and Program Overview
Mission
CHILDRENS CAR RACING
Program Services
| Description | Grants | Expenses |
|---|---|---|
| INTRODUCING CHILDREN TO THE JOYS OF QUARTER MIDGET RACING AND HOLDING EVENTS AND RACES TO FACILITATE THIS | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVE IRBY | CEO | - | $0 | - | - |
| DUSTI KRIEGAL | Secretary | - | $0 | - | - |
| CHRISTINA HEGJE | CFO | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Quarter Midget Association
- EIN
- 82-1198902
- Phone
- 9166752850
- Address
- 2730 LEDGESTONE LN, LINCOLN, CA 95648
Signing Officer
- Name
- Kristina Hegje
- Title
- CFO
- Phone
- 9166752850
- Signed
- 2025-03-13
- Discuss with paid preparer
- No
Preparer
- Firm
- H and R Block
- Address
- 4870 GRANITE DR, ROCKLIN, CA 95677
- Preparer
- Gerrad Bills
- Phone
- 8004725625
Supplemental Narrative
Additional Explanations
Part 1 Line 16
“Advertising $2095, raffle expenses $134, software $384, paypal fees $1157, charitable contributions $431, dues and subscriptions $154, monza operation costs $200, jc operation expense $1852, jcc meal $333, jcc awards $2136, jcc entertainment $900, office expenses $815, other taxes $50, tech tools $55, snak bar expences $3212, demo expense $1439, race operations $2744, awards and trophies $5093, banner expense $772, banquet expense $1157, banquet trophies $4581, other event expenses $498, total other expenses $30192”
Part 2 Line 24
“Other current assets begining balance $8756 ending balance $8606”
Part 2 Line 24
“Track improvements begining bal $15400 ending bal $15400”
Part 2 Line 26
“Accounts payable begining bal $340 ending bal $340”
Raw XML Appendix125 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KRISTINA HEGJE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9166752850 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2730 LEDGESTONE LN |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Lincoln |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95648 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 7126 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 15742 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 50168 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 8466 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1520 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 31282 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 39748 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 52488 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 2320 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 30942 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 39408 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 30942 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 39408 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 12310 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVE IRBY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DUSTI KRIEGAL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CHRISTINA HEGJE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CEO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | CFO |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 24156 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 24006 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 30192 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | CHILDRENS CAR RACING |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | INTRODUCING CHILDREN TO THE JOYS OF QUARTER MIDGET RACING AND HOLDING EVENTS AND RACES TO FACILITATE THIS |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 340 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 340 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 44022 |
| IRS990EZ/TotalRevenueAmt | 0 | 52488 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 2320 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 6839 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 65016 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 74175 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 50168 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 58054 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 108222 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 182397 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 52488 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 64893 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 65016 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 182397 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 52488 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 64893 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 65016 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 182397 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ADVERTISING $2095, RAFFLE EXPENSES $134, SOFTWARE $384, PAYPAL FEES $1157, CHARITABLE CONTRIBUTIONS $431, DUES AND SUBSCRIPTIONS $154, MONZA OPERATION COSTS $200, JC OPERATION EXPENSE $1852, JCC MEAL $333, JCC AWARDS $2136, JCC ENTERTAINMENT $900, OFFICE EXPENSES $815, OTHER TAXES $50, TECH TOOLS $55, SNAK BAR EXPENCES $3212, DEMO EXPENSE $1439, RACE OPERATIONS $2744, AWARDS AND TROPHIES $5093, BANNER EXPENSE $772, BANQUET EXPENSE $1157, BANQUET TROPHIES $4581, OTHER EVENT EXPENSES $498, TOTAL OTHER EXPENSES $30192 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OTHER CURRENT ASSETS BEGINING BALANCE $8756 ENDING BALANCE $8606 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TRACK IMPROVEMENTS BEGINING BAL $15400 ENDING BAL $15400 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE BEGINING BAL $340 ENDING BAL $340 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART 1 LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART 2 LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART 2 LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART 2 LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KRISTINA HEGJE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CFO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9166752850 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN QUARTER MIDGET ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 821198902 |
| ReturnHeader/Filer/PhoneNum | 0 | 9166752850 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2730 LEDGESTONE LN |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LINCOLN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95648 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 680204731 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | H AND R BLOCK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4870 GRANITE DR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROCKLIN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95677 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8004725625 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-03-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Gerrad Bills |
| ReturnHeader/ReturnTs | 0 | 2025-03-13T22:07:51Z |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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