Civic Intelligence

Blue River Raceway

EIN 92-1402458 • 501(c)3 • DE Witt, NE

Pub. 78 Eligible990-N Coverage

Profile

Community racing and education

19436 SW 89th RdDE Witt, NE 68341

www.blueriverraceway.com

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

51st percentile

2.0%

Higher net margin than 51% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

$34,776

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$34,776

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue61st percentileNet Margin51st percentile

Revenue

$74,551

No earlier filing loaded for comparison.

Expenses

$73,066

No earlier filing loaded for comparison.

Net Income

$1,485

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$40K$30K$20K$10K$0Assets 2024: $34,776Liabilities 2024: $0Net Assets 2024: $34,7762024

Highlighted filing

2024

Assets$34,776
Liabilities$0
Net Assets$34,776
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$80K$60K$40K$20K$0Revenue 2024: $74,551Expenses 2024: $73,066Net Income 2024: $1,4852024

Highlighted filing

2024

Revenue$74,551
Expenses$73,066
Net Income$1,485
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$34,776
Liabilities
$0
Net assets
$34,776
Revenue
$74,551
Expenses
$73,066
Net income
$1,485
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$34.8$0.00$34.8$74.6$73.1$1.49
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 19, 2025
Return Version
2024v5.2
Gross Receipts
$74,551
Mission and Program Overview

Mission

Community racing and education

Program Services

DescriptionGrantsExpenses
HOSTED COMMUNITY RACING AND EDUCATION EVENTS-$61,039
HOSTED ANNUAL MEMORIAL RACE PROMOTING COMMUNITY INVOLVEMENT AND RAISE FUNDS FOR BRIAN CARNES MEMORIAL SCHOLARSHIP FUND-$6,667
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRANDON JOHNSONPresidentPT$0--
TREVOR KROPPVice PresidentPT$0--
ALI WOODSecretaryPT$0--
NICK CORBINDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Blue River Raceway
EIN
92-1402458
In Care Of
% BRANDON JOHNSON
Address
19436 SW 89TH RD, DE WITT, NE 68341

Signing Officer

Name
Brandon Johnson
Title
President
Phone
4028065277
Signed
2025-05-19
Discuss with paid preparer
Yes

Preparer

Firm
Capstone Accounting
Address
19436 SW 89TH RD, De Witt, NE 68341
Preparer
Amber Johnson
Phone
3163049834
Supplemental Narrative

Additional Explanations

List of grants and similar amounts paid Part I line 10

“Activity BRIAN CARNES MEMORIAL Street 1960 FAIRCHILD DR City, State, Zip Crete, NE 68333Amount 6,667”

Description of other expenses Part I line 16

“Description AmountBANK CHARGES 47EQUIPMENT 27,296FUEL 3,449INSURANCE 8,690MEALS 2,526PORT A POTTYS 3,519DUES AND SUBS 648SUPPLIES 11,410T-SHIRTS 2,170TROPHIES 3,501”

Description of other assets Part II line 24

“Category Beginning of Year End of YearEQUIPMENT 16,552 16,552”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearACCOUNTS PAYABLE 14,846 0”

Raw XML Appendix154 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/PersonNm0AMBER JOHNSON
IRS990EZ/BooksInCareOfDetail/PhoneNum03163049834
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt019436 SW 89TH RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DE WITT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd068341
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt031585
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018224
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0424
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01485
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01225
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt048137
IRS990EZ/Form990TotalAssetsGrp/EOYAmt034776
IRS990EZ/GrantsAndSimilarAmountsPaidAmt06667
IRS990EZ/GrossReceiptsAmt074551
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt021010
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt033291
IRS990EZ/NetAssetsOrFundBalancesEOYAmt034776
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt033291
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt034776
IRS990EZ/OccupancyRentUtltsAndMaintAmt01859
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRANDON JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TREVOR KROPP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ALI WOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3NICK CORBIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt016552
IRS990EZ/OtherAssetsTotalDetail/EOYAmt016552
IRS990EZ/OtherExpensesTotalAmt063256
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COMMUNITY RACING AND EDUCATION
IRS990EZ/PrintingPublicationsPostageAmt059
IRS990EZ/ProgramServiceRevenueAmt053114
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0HOSTED COMMUNITY RACING AND EDUCATION EVENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1HOSTED ANNUAL MEMORIAL RACE PROMOTING COMMUNITY INVOLVEMENT AND RAISE FUNDS FOR BRIAN CARNES MEMORIAL SCHOLARSHIP FUND
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt061039
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt16667
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt014846
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt073066
IRS990EZ/TotalProgramServiceExpensesAmt067706
IRS990EZ/TotalRevenueAmt074551
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0WWW.BLUERIVERRACEWAY.COM
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt021434
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt021434
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt053114
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt053114
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt074548
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt074548
IRS990ScheduleA/Total509Grp/TotalAmt074548
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt074551
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt074551
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Activity BRIAN CARNES MEMORIAL Street 1960 FAIRCHILD DR City, State, Zip Crete, NE 68333Amount 6,667
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountBANK CHARGES 47EQUIPMENT 27,296FUEL 3,449INSURANCE 8,690MEALS 2,526PORT A POTTYS 3,519DUES AND SUBS 648SUPPLIES 11,410T-SHIRTS 2,170TROPHIES 3,501
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearEQUIPMENT 16,552 16,552
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearACCOUNTS PAYABLE 14,846 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRANDON JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04028065277
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLUE RIVER RACEWAY
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
ReturnHeader/Filer/EIN0921402458
ReturnHeader/Filer/InCareOfNm0% BRANDON JOHNSON
ReturnHeader/Filer/USAddress/AddressLine1Txt019436 SW 89TH RD
ReturnHeader/Filer/USAddress/CityNm0DE WITT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068341
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822852383
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Capstone Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt019436 SW 89TH RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0De Witt
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068341
ReturnHeader/PreparerPersonGrp/PhoneNum03163049834
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMBER JOHNSON
ReturnHeader/ReturnTs02025-11-17T08:01:45-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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