Civic Intelligence

Portland Karting Association

EIN 93-1314280 • 501(c)7 • Portland, OR

Profile

SAFE KARTING PRACTICES

3519 NE 15th Avenue Suite 346Portland, OR 97232

www.portlandkarting.com

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-7.2%

Higher net margin than 27% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

30th percentile

-9.1%

Faster asset growth than 30% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-5.6%

Faster revenue growth than 36% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$146,398

Down $14,623 (-9.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$146,398

Down $14,623 (-9.1%) from 2023

Operations
Liabilities / Revenue59th percentileNet Margin27th percentile

Revenue

Down

$202,535

Down $11,994 (-5.6%) from 2023

Expenses

Up

$217,158

Up $14,651 (+7.2%) from 2023

Net Income

Down

-$14,623

Down $26,645 (-222%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$200K$150K$100K$50K$0Assets 2011: $165,591Liabilities 2011: $47,8812011Assets 2012: $165,201Liabilities 2012: $48,532Net Assets 2012: $116,6692012Assets 2013: $166,657Liabilities 2013: $41,257Net Assets 2013: $125,4002013Assets 2014: $112,776Liabilities 2014: $26,187Net Assets 2014: $86,5892014Assets 2015: $76,222Liabilities 2015: $10,603Net Assets 2015: $65,6192015Assets 2016: $60,817Liabilities 2016: $3,963Net Assets 2016: $56,8542016Assets 2017: $69,605Net Assets 2017: $69,6052017Assets 2018: $68,192Net Assets 2018: $68,1922018Assets 2019: $62,200Net Assets 2019: $62,2002019Assets 2020: $70,576Net Assets 2020: $70,5762020Assets 2021: $91,164Net Assets 2021: $91,1642021Assets 2022: $148,999Liabilities 2022: $0Net Assets 2022: $148,9992022Assets 2023: $161,021Liabilities 2023: $0Net Assets 2023: $161,0212023Assets 2024: $146,398Liabilities 2024: $0Net Assets 2024: $146,3982024

Highlighted filing

2024

Assets$146,398
Liabilities$0
Net Assets$146,398
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $54,875Expenses 2011: $61,511Net Income 2011: -$6,6362011Revenue 2012: $91,213Expenses 2012: $92,254Net Income 2012: -$1,0412012Revenue 2013: $149,387Expenses 2013: $140,656Net Income 2013: $8,7312013Revenue 2014: $99,270Expenses 2014: $111,890Net Income 2014: -$12,6202014Revenue 2015: $107,397Expenses 2015: $105,330Net Income 2015: $2,0672015Revenue 2016: $92,871Expenses 2016: $101,636Net Income 2016: -$8,7652016Revenue 2017: $77,969Expenses 2017: $65,218Net Income 2017: $12,7512017Revenue 2018: $115,064Expenses 2018: $116,477Net Income 2018: -$1,4132018Revenue 2019: $151,148Expenses 2019: $157,138Net Income 2019: -$5,9902019Revenue 2020: $122,134Expenses 2020: $113,758Net Income 2020: $8,3762020Revenue 2021: $168,383Expenses 2021: $147,795Net Income 2021: $20,5882021Revenue 2022: $231,011Expenses 2022: $173,176Net Income 2022: $57,8352022Revenue 2023: $214,529Expenses 2023: $202,507Net Income 2023: $12,0222023Revenue 2024: $202,535Expenses 2024: $217,158Net Income 2024: -$14,6232024

Highlighted filing

2024

Revenue$202,535
Expenses$217,158
Net Income-$14,623
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$146,398
Liabilities
$0
Net assets
$146,398
Revenue
$202,535
Expenses
$217,158
Net income
-$14,623
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$2.03$2.17$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$2.15$2.03$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$2.31$1.73$0.58
2021Detailed filing. Detailed filing data is available for this year.$0.91$0.91$1.68$1.48$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.71$0.71$1.22$1.14$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.62$0.62$1.51$1.57$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.68$0.68$1.15$1.16$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.70$0.70$0.78$0.65$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.61$0.04$0.57$0.93$1.02$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.76$0.11$0.66$1.07$1.05$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.26$0.87$0.99$1.12$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.67$0.41$1.25$1.49$1.41$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.49$1.17$0.91$0.92$0.01
2011Summary only. Only limited summary data is available for this year.$1.66$0.48$0.55$0.62$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 30, 2025
Return Version
2024v5.0
Gross Receipts
$202,535
Mission and Program Overview

Mission

SAFE KARTING PRACTICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$161,021$146,398▼ $14,623
Savings and Temporary Cash Investments$131,558$108,567▼ $22,991
Land, Buildings, and Equipment, Net$14,188$33,660▲ $19,472
Cash and Non-Interest-Bearing Accounts$6,596$2,171▼ $4,425
Prepaid Expenses and Deferred Charges-$2,000-
Total Assets$161,021$146,398▼ $14,623
Other Assets Total$8,679--
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$161,021$146,398▼ $14,623
Total Liabilities and Net Assets / Fund Balance$161,021$146,398▼ $14,623

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$33,660$376,075$409,735
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
James FrancisCo President
Guy CelestrePresident
Don HolmboeDirector
Joe FilipankoDirector
Troy SchulzDirector
Adam AnstehRoad Race VP
Leilani FilipankoSecretary
Darren DilleySprint VP
Ann HarlowTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,613
Program Service Revenue
$193,479
Investment Income
$4,828
Other Revenue
$615
All Other Contributions
$3,613
Change in Net Assets
$-14,623
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$217,158
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$71,322--$71,322
All Other Expenses$43,118$7,313-$50,431
Depreciation Depletion$39,178--$39,178
Other Expenses$5,326--$5,326
Advertising$2,426--$2,426
Fees for Services Accounting-$1,550-$1,550
Insurance$200--$200
Total Functional Expenses$208,295$8,863$0$217,158
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Portland Karting Association
EIN
93-1314280
Phone
3602419066
Address
3519 NE 15TH AVENUE SUITE 346, PORTLAND, OR 97232

Signing Officer

Name
Ann Harlow
Title
Treasurer
Phone
3602419066
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Guy Celestre
Formed
2001
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Cross Financial
Address
65 SW YAMHILL ST STE 400, PORTLAND, OR 97204-3315
Preparer
Ron Harmening
Phone
5032331133
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Driver pass fees 5,079 0 0 tech director expense 4,936 0 0 repair / maintenance expe 4,725 0 0 pit pass fees 4,508 0 0 race director expense 4,435 0 0 ambulance/ medic expense 4,400 0 0 trophy / awards expense 4,135 0 0 nwka regional race 3,993 0 0 bank card discount expens 3,777 0 0 trash expense 1,948 0 0 computer and internet exp 0 1,835 0 taxes/licenses expense 0 1,777 0 north west karting assoc 0 1,177 0 member banquet expense 1,042 0 0 nonprofit expense 0 911 0 north west karting associ 0 630 0 printing expense 0 493 0 office/postage expense 0 315 0 regional / ikf expense 0 175 0 bank service charges 75 0 0 conference expense 65 0 0 total 43,118 7,313 0”

Raw XML Appendix325 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DRIVER PASS FEES 5,079 0 0 TECH DIRECTOR EXPENSE 4,936 0 0 REPAIR / MAINTENANCE EXPE 4,725 0 0 PIT PASS FEES 4,508 0 0 RACE DIRECTOR EXPENSE 4,435 0 0 AMBULANCE/ MEDIC EXPENSE 4,400 0 0 TROPHY / AWARDS EXPENSE 4,135 0 0 NWKA REGIONAL RACE 3,993 0 0 BANK CARD DISCOUNT EXPENS 3,777 0 0 TRASH EXPENSE 1,948 0 0 COMPUTER AND INTERNET EXP 0 1,835 0 TAXES/LICENSES EXPENSE 0 1,777 0 NORTH WEST KARTING ASSOC 0 1,177 0 MEMBER BANQUET EXPENSE 1,042 0 0 NONPROFIT EXPENSE 0 911 0 NORTH WEST KARTING ASSOCI 0 630 0 PRINTING EXPENSE 0 493 0 OFFICE/POSTAGE EXPENSE 0 315 0 REGIONAL / IKF EXPENSE 0 175 0 BANK SERVICE CHARGES 75 0 0 CONFERENCE EXPENSE 65 0 0 TOTAL 43,118 7,313 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0161021
IRS990/TotalAssetsEOYAmt0146398
IRS990/TotalAssetsGrp/BOYAmt0161021
IRS990/TotalAssetsGrp/EOYAmt0146398
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03613
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08863
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0208295
IRS990/TotalFunctionalExpensesGrp/TotalAmt0217158
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0161021
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0146398
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt014649
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt014649
IRS990/TotalProgramServiceExpensesAmt0208295
IRS990/TotalProgramServiceRevenueAmt0193479
IRS990/TotalRevenueGrp/ExclusionAmt04828
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0194094
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0202535
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0161021
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0146398
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.PORTLANDKARTING.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANN HARLOW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03602419066
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PORTLAND KARTING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PORT
ReturnHeader/Filer/EIN0931314280
ReturnHeader/Filer/PhoneNum03602419066
ReturnHeader/Filer/USAddress/AddressLine1Txt03519 NE 15TH AVENUE SUITE 346
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097232
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931039125
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CROSS FINANCIAL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt065 SW YAMHILL ST STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972043315
ReturnHeader/PreparerPersonGrp/PhoneNum05032331133
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RON HARMENING
ReturnHeader/ReturnTs02025-05-06T13:57:18-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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