Civic Intelligence

Elko County Auto Racing Association

EIN 88-0347663 • 501(c)7 • Spring Creek, NV

RevokedPub. 78 Eligible990-N CoverageNTEE N60

Profile

RECREATION

Revocation date: May 15, 2010

PO Box 8331Spring Creek, NV 89815
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 2025

Liabilities / Revenue

75th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE N60 • <$500k nonprofits • Source year 2025

Net Margin

21st percentile

-6.0%

Higher net margin than 21% of similar nonprofits.

NTEE N60 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Revenue Growth

94th percentile

159%

Faster revenue growth than 94% of similar nonprofits.

NTEE N60 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Flat

$0

Flat from 2024

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Flat

$0

Flat from 2024

Operations
Liabilities / Revenue75th percentileNet Margin21st percentile

Revenue

Up

$154,838

Up $95,010 (+159%) from 2024

Expenses

Up

$164,119

Up $32,279 (+24%) from 2024

Net Income

Up

-$9,281

Up $62,731 (+87%) from 2024

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$0Assets 2023: $0Net Assets 2023: $02023Assets 2024: $0Net Assets 2024: $02024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2025

Assets$0
Liabilities$0
Net Assets$0
Open 2025 Filing

Operations Trend

Revenue Growth94th percentile

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

$200K$100K$0-$100KRevenue 2023: $45,158Expenses 2023: $49,041Net Income 2023: -$3,8832023Revenue 2024: $59,828Expenses 2024: $131,840Net Income 2024: -$72,0122024Revenue 2025: $154,838Expenses 2025: $164,119Net Income 2025: -$9,2812025

Highlighted filing

2025

Revenue$154,838
Expenses$164,119
Net Income-$9,281
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$154,838
Expenses
$164,119
Net income
-$9,281
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.55$1.64$0.09
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.60$1.32$0.72
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.45$0.49$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 14, 2026
Return Version
2025v4.1
Gross Receipts
$154,838
Mission and Program Overview

Mission

RECREATION

Program Services

DescriptionGrantsExpenses
entertainment--
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
COURTNEY GARRETTTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Elko County Auto Racing Association
EIN
88-0347663
Phone
6198228081
Address
PO BOX 8331, SPRING CREEK, NV 89815

Signing Officer

Name
Courtney Garrett
Title
Member
Phone
6198228081
Signed
2026-04-14
Discuss with paid preparer
No

Preparer

Firm
The Tax Lady
Address
2752 INDIANA AVENUE, ELKO, NV 89801
Preparer
Monica M Gonzalez
Phone
7757388799
Supplemental Narrative

Additional Explanations

Part I, line 16

“Description: SUPPLIES Amount: 21424”

Part I, line 16

“Description: EQUIPMENT Amount: 6111”

Part I, line 16

“Description: INSURANCE Amount: 8576”

Part I, line 16

“Description: BANK FEES Amount: 6”

Part I, line 16

“Description: FEES PAID Amount: 92672”

Part I, line 16

“Description: UTILITIES Amount: 2712”

Part I, line 16

“Description: HOSPITALITY CHARGES Amount: 2026”

Part I, line 16

“Description: LICENSING AND FEES Amount: 575”

Part I, line 16

“Description: POSTAGE MARKETING AND SHIPPING Amount: 4331”

Part I, line 16

“Description: EVENT OPERATIONS Amount: 12445”

Part I, line 16

“Description: BANK WITHDRAWELS Amount: 12903”

Part I, line 16

“Description: MISC AND MERCHANT FEES Amount: 338”

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
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IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0COURTNEY JONES
IRS990EZ/BooksInCareOfDetail/PhoneNum07759347684
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0709 BUTTERFIELD DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SPRING CREEK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd089815
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0151384
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-9281
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GrossReceiptsAmt0154838
IRS990EZ/GrossReceiptsForPublicUseAmt058964
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt03454
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-9281
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt030
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0COURTNEY GARRETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0164119
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0RECREATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0entertainment
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NV
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0164119
IRS990EZ/TotalRevenueAmt0154838
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03454
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03454
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0151384
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt03454
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03454
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03454
IRS990ScheduleA/TotalSupportAmt03454
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: SUPPLIES Amount: 21424
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: EQUIPMENT Amount: 6111
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: INSURANCE Amount: 8576
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description: BANK FEES Amount: 6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description: FEES PAID Amount: 92672
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Description: UTILITIES Amount: 2712
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Description: HOSPITALITY CHARGES Amount: 2026
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Description: LICENSING AND FEES Amount: 575
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Description: POSTAGE MARKETING AND SHIPPING Amount: 4331
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Description: EVENT OPERATIONS Amount: 12445
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Description: BANK WITHDRAWELS Amount: 12903
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Description: MISC AND MERCHANT FEES Amount: 338
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Part I, line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0COURTNEY GARRETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MEMBER
ReturnHeader/BusinessOfficerGrp/PhoneNum06198228081
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELKO COUNTY AUTO RACING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ELKO
ReturnHeader/Filer/EIN0880347663
ReturnHeader/Filer/PhoneNum06198228081
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 8331
ReturnHeader/Filer/USAddress/CityNm0SPRING CREEK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089815
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352293371
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE TAX LADY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02752 INDIANA AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELKO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089801
ReturnHeader/PreparerPersonGrp/PhoneNum07757388799
ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MONICA M GONZALEZ
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-04-17T10:19:11-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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