Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Southern California Dirt Diggers Inc
EIN 95-2932007 • 501(c)7 • Cuyama, CA
Profile
To promote competitive & recreational motorcycling
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
58th percentile
Faster revenue growth than 58% of similar nonprofits.
Balance Sheet
Assets
Up$149,458
Up $17,924 (+14%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$149,458
Up $17,924 (+14%) from 2023
Revenue
Up$122,983
Up $6,026 (+5.2%) from 2023
Expenses
Down$105,059
Down $8,585 (-7.6%) from 2023
Net Income
Up$17,924
Up $14,611 (+441%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $149,458
- Liabilities
- -
- Net assets
- $149,458
- Revenue
- $122,983
- Expenses
- $105,059
- Net income
- $17,924
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Sep 11, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $122,983
Mission and Program Overview
Mission
To promote competitive & recreational motorcycling
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROMOTE COMPETITIVE AND RECREATIONAL SAFE MOTORCYCLING | - | - |
| RACES HELD TO PROMOTE COMPETITIVE AND SAFE MOTORCYCLING | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KIM DEVINE | Vice Preside | PT | $0 | - | - |
| MERTON EATON | Secretary | PT | $0 | - | - |
| JEFF MORRISON | Treasurer | PT | $0 | - | - |
| MILE GUTIERREZ | President | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Southern California Dirt
- EIN
- 95-2932007
- Phone
- 6613422706
- Address
- 3045 HIGHWAY 166, CUYAMA, CA 93254
Signing Officer
- Name
- Jeff Morrison
- Title
- Treasurer
- Phone
- 6613422706
- Signed
- 2025-09-11
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Barbara Robertson & Associates
- Address
- 2990 INLAND EMPIRE BLVD STE 107, ONTARIO, CA 91764
- Preparer
- Bj Robertson Ea Cfp
- Phone
- 9094667466
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Races advertising 4,590 insurance 5,033 ambulance service/emt 5,235 awards/prizes 4,972 equipment rentals 12,601 workers meals 3,281 race supplies 6,404 track rental 12,500 portable potties 1,987 awards banquet 3,533 scoring 2,376 radios 800 fuel 3,359 security 80 misc 363 bureau of land mgmt 1,013 big six fees 3,716 repairs/improvements 100 store cost of goods sold 8,495 expenses software 570 website expense 1,375 total 82,383”
Form 990-ez, Part II, Line 24
“Inventories for sale or use 5,424 1,974 club trailer 2,250 2,250 dvd recorder 280 280 projector 754 754 race radios 14,082 14,082 computer 1,560 1,530 hardware/software 134 134 ezups 3,077 3,077 gps 487 487 sea train container 2,114 2,114 signup sealand 13,488 13,488 dirt disc 3,800 3,800 total 47,450 43,970”
Form 990-ez, Part III, Line 31
“Races held to promote competitive and safe motorcycling”
Raw XML Appendix111 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/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JEFF MORRISON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6613422706 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3002 WASHINGTON ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CUYAMA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 93254 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 84084 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 105488 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 487 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 17924 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 14381 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 131534 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 149458 |
| IRS990EZ/GrossReceiptsAmt | 0 | 122983 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 487 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 131534 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 149458 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 131534 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 149458 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 8295 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KIM DEVINE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MERTON EATON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JEFF MORRISON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MILE GUTIERREZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 47450 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 43970 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 82383 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE COMPETITIVE & RECREATIONAL MOTORCYCLING |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 122493 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROMOTE COMPETITIVE AND RECREATIONAL SAFE MOTORCYCLING |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | RACES HELD TO PROMOTE COMPETITIVE AND SAFE MOTORCYCLING |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 1 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 105059 |
| IRS990EZ/TotalRevenueAmt | 0 | 122983 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | RACES ADVERTISING 4,590 INSURANCE 5,033 AMBULANCE SERVICE/EMT 5,235 AWARDS/PRIZES 4,972 EQUIPMENT RENTALS 12,601 WORKERS MEALS 3,281 RACE SUPPLIES 6,404 TRACK RENTAL 12,500 PORTABLE POTTIES 1,987 AWARDS BANQUET 3,533 SCORING 2,376 RADIOS 800 FUEL 3,359 SECURITY 80 MISC 363 BUREAU OF LAND MGMT 1,013 BIG SIX FEES 3,716 REPAIRS/IMPROVEMENTS 100 STORE COST OF GOODS SOLD 8,495 EXPENSES SOFTWARE 570 WEBSITE EXPENSE 1,375 TOTAL 82,383 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | INVENTORIES FOR SALE OR USE 5,424 1,974 CLUB TRAILER 2,250 2,250 DVD RECORDER 280 280 PROJECTOR 754 754 RACE RADIOS 14,082 14,082 COMPUTER 1,560 1,530 HARDWARE/SOFTWARE 134 134 EZUPS 3,077 3,077 GPS 487 487 SEA TRAIN CONTAINER 2,114 2,114 SIGNUP SEALAND 13,488 13,488 DIRT DISC 3,800 3,800 TOTAL 47,450 43,970 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | RACES HELD TO PROMOTE COMPETITIVE AND SAFE MOTORCYCLING |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JEFF MORRISON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6613422706 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SOUTHERN CALIFORNIA DIRT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | DIGGERS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SOUT |
| ReturnHeader/Filer/EIN | 0 | 952932007 |
| ReturnHeader/Filer/PhoneNum | 0 | 6613422706 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3045 HIGHWAY 166 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CUYAMA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 93254 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 330079189 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BARBARA ROBERTSON & ASSOCIATES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2990 INLAND EMPIRE BLVD STE 107 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ONTARIO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 91764 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9094667466 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BJ ROBERTSON EA CFP |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-09-22T15:25:55-04:00 |
| 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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