Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
Quarter Midgets of America Inc
EIN 95-6071171 • 501(c)4 • San Diego, CA
Profile
Sanctioning body to teach kids to become good drivers thru sportsmanship, cooperation, through quarter midget racing, operating and maintaining race tracks, for members, currently sanctioning approx 30 active clubs.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Balance Sheet
Assets
Down$158,787
Down $7,784 (-4.7%) from 2023
Liabilities
Down$325
Down $1,140 (-78%) from 2023
Net Assets
Down$158,462
Down $6,644 (-4.0%) from 2023
Revenue
Up$129,719
Up $9,084 (+7.5%) from 2023
Expenses
Down$136,363
Down $5,041 (-3.6%) from 2023
Net Income
Up-$6,644
Up $14,125 (+68%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $158,787
- Liabilities
- $325
- Net assets
- $158,462
- Revenue
- $129,719
- Expenses
- $136,363
- Net income
- -$6,644
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 20, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $129,719
Mission and Program Overview
Mission
Sanctioning body to teach kids to become good drivers thru sportsmanship, cooperation, through quarter midget racing, operating and maintaining race tracks, for members, currently sanctioning approx 30 active clubs
Sanctioning body to teach kids to become good drivers thru sportsmanship, cooperation, through quarter midget racing, operating and maintaining race tracks, for members, currently sanctioning approx 30 active clubs.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SANCTIONING BODY TO TEACH KIDS TO BECOME GOOD DRIVERS THRU SPORTSMANSHIP, COOPERATION, THROUGH QUARTER MIDGET RACING, OPERATING AND MAINTAINING RACE TRACKS, FOR MEMBERS, CURRENTLY SANCTIONING APPROX 30 ACTIVE CLUBS. | $2,000 | $100,125 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DENISE SMUTNY | President | PT | $0 | - | - |
| CRAIG DELLAROCCO | Vice Preside | PT | $0 | - | - |
| FLANNERY OLSON | Secretary | PT | $0 | - | - |
| NICOL VENARD | Treasurer | PT | $0 | - | - |
| PAUL WAGAR | Safety Direc | PT | $0 | - | - |
| GRANT BENNET | Tech Directo | PT | $0 | - | - |
| KIM JOHNSON | Publicity Di | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Quarter Midgets of America Inc
- EIN
- 95-6071171
- Phone
- 2067955980
- Address
- 1820 LAW ST, SAN DIEGO, CA 92109
Signing Officer
- Name
- Denise Smutny
- Title
- President
- Phone
- 2067955980
- Signed
- 2025-05-20
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Allison & Gibb Llp
- Address
- 31351 VIA COLINAS STE 202, WESTLAKE VILLAGE, CA 91362-4561
- Preparer
- Lisa a Allison
- Phone
- 8183946689
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Product sales 6,866 total 6,866”
Form 990-ez, Part I, Line 16
“Expenses advertising 9,610 office supplies 1,538 information technology 6,960 travel 38,685 conferences and meetings 7,049 interest expense 284 insurance 32,326 grand national expense 3,035 bank & merchant fees 2,642 dues & subscriptions 5,918 telephone 1,017 non-investment depreciation 15,000 total 124,064”
Form 990-ez, Part II, Line 24
“Accounts receivable 1,000 1,000 prepaid expenses and deferred charges 6,413 4,804 software 45,000 45,000 less accumulated depreciation 13,750 28,750 trademarks 1,178 1,178 loans to orqma 3,700 3,700 total 43,541 26,932”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 640 325 credit card 825 0”
Form 990-ez, Part III
“Sanctioning body to teach kids to become good drivers thru sportsmanship, cooperation, through quarter midget racing, operating and maintaining race tracks, for members, currently sanctioning approx 30 active clubs.”
Raw XML Appendix128 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/BooksInCareOfDetail/PersonNm | 0 | NICOLE VENARD |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2067955980 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1820 LAW ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN DIEGO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92109 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 123030 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 131855 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 25350 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -6644 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 8788 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 166571 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 158787 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 2000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 129719 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 14 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 75662 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 165106 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 158462 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 165106 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 158462 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DENISE SMUTNY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CRAIG DELLAROCCO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | FLANNERY OLSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | NICOL VENARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | PAUL WAGAR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | GRANT BENNET |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | KIM JOHNSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SAFETY DIREC |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TECH DIRECTO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | PUBLICITY DI |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 43541 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 26932 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 124064 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 6866 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SANCTIONING BODY TO TEACH KIDS TO BECOME GOOD DRIVERS THRU SPORTSMANSHIP, COOPERATION, THROUGH QUARTER MIDGET RACING, OPERATING AND MAINTAINING RACE TRACKS, FOR MEMBERS, CURRENTLY SANCTIONING APPROX 30 ACTIVE CLUBS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1511 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 21827 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SANCTIONING BODY TO TEACH KIDS TO BECOME GOOD DRIVERS THRU SPORTSMANSHIP, COOPERATION, THROUGH QUARTER MIDGET RACING, OPERATING AND MAINTAINING RACE TRACKS, FOR MEMBERS, CURRENTLY SANCTIONING APPROX 30 ACTIVE CLUBS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 2000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 100125 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1465 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 325 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 136363 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 100125 |
| IRS990EZ/TotalRevenueAmt | 0 | 129719 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.QUARTERMIDGETS.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PRODUCT SALES 6,866 TOTAL 6,866 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 9,610 OFFICE SUPPLIES 1,538 INFORMATION TECHNOLOGY 6,960 TRAVEL 38,685 CONFERENCES AND MEETINGS 7,049 INTEREST EXPENSE 284 INSURANCE 32,326 GRAND NATIONAL EXPENSE 3,035 BANK & MERCHANT FEES 2,642 DUES & SUBSCRIPTIONS 5,918 TELEPHONE 1,017 NON-INVESTMENT DEPRECIATION 15,000 TOTAL 124,064 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 1,000 1,000 PREPAID EXPENSES AND DEFERRED CHARGES 6,413 4,804 SOFTWARE 45,000 45,000 LESS ACCUMULATED DEPRECIATION 13,750 28,750 TRADEMARKS 1,178 1,178 LOANS TO ORQMA 3,700 3,700 TOTAL 43,541 26,932 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 640 325 CREDIT CARD 825 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SANCTIONING BODY TO TEACH KIDS TO BECOME GOOD DRIVERS THRU SPORTSMANSHIP, COOPERATION, THROUGH QUARTER MIDGET RACING, OPERATING AND MAINTAINING RACE TRACKS, FOR MEMBERS, CURRENTLY SANCTIONING APPROX 30 ACTIVE CLUBS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DENISE SMUTNY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2067955980 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | QUARTER MIDGETS OF AMERICA INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | QUAR |
| ReturnHeader/Filer/EIN | 0 | 956071171 |
| ReturnHeader/Filer/PhoneNum | 0 | 2067955980 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1820 LAW ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN DIEGO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92109 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 475278347 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ALLISON & GIBB LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 31351 VIA COLINAS STE 202 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WESTLAKE VILLAGE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 913624561 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8183946689 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LISA A ALLISON |
| ReturnHeader/ReturnTs | 0 | 2025-05-20T17:24:58-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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