QUARTER MIDGETS OF AMERICA INC: Form 990EZ, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- QUARTER MIDGETS OF AMERICA INC (EIN 95-6071171)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-08
- IRS object ID
- 202123129349202002
- Schema version
- 2020v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-11-08T11:16:31-08:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 475278347 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALLISON & GIBB LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 E DAILY DRIVE SUITE 117 | AddressLine1Txt |
| City | CAMARILLO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93010 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 956071171 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | QUARTER MIDGETS OF AMERICA INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | QUAR | BusinessNameControlTxt |
| Phone | 2067955980 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1312 PACIFIC BEACH DRIVE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92109 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENISE SMUTNY | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2021-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DENISE | PersonFirstNm |
| Person Last | SMUTNY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LISA A ALLISON CPA | PreparerPersonNm |
| PTIN | P01971329 | PTIN |
| Phone | 8059871999 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.QUARTERMIDGETS.ORG | WebsiteAddressTxt |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $105,674 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Program Service Revenue | $1,200 | ProgramServiceRevenueAmt |
| Membership Dues | $44,465 | MembershipDuesAmt |
| Investment Income | $46 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $500 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Other Revenue Total | $59,463 | OtherRevenueTotalAmt |
| Total Revenue | $105,674 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $15,000 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $16,858 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $101,998 | OtherExpensesTotalAmt |
| Total Expenses | $133,856 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$28,182 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $237,298 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $209,116 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,143 | BOYAmt |
| EOY | $205,749 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,178 | BOYAmt |
| EOY | $3,783 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $237,321 | BOYAmt |
| EOY | $209,532 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23 | BOYAmt |
| EOY | $416 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $237,298 | BOYAmt |
| EOY | $209,116 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | 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 | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | 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 | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $99,356 | GrantsAndAllocationsAmt |
| Program Service Expenses | $15,000 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $99,356 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| DENISE SMUTNY | ||
| President | 20.00 | $0 |
| DINO BIANCHI | ||
| Vice President | 10.00 | $0 |
| FLANNERY OLSON | ||
| Secretary | 20.00 | $0 |
| NICOL VENARD | ||
| Treasurer | 20.00 | $0 |
| PAUL WAGAR | ||
| SAFETY DIRECTOR | 5.00 | $0 |
| GRANT BENNET | ||
| TECH DIRECTOR | 10.00 | $0 |
| SUNNY PHILLIPS | ||
| PUBLICITY DIR. | 10.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENISE SMUTNY | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1312 PACIFIC BEACH DRIVE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92109 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2067955980 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (16 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Revenue.1 | TIRE INCOME $58595 |
| Other Revenue.2 | PRODUCT SALES $868 |
| Other Expenses.1001 | Advertising and Promotion $4494 |
| Other Expenses.1003 | Information Technology $10829 |
| Other Expenses.1005 | Travel $14182 |
| Other Expenses.1007 | Conferences, Conventions, and Meetings $7660 |
| Other Expenses.1008 | Interest $45 |
| Other Expenses.1012 | Insurance $17122 |
| Other Expenses.1 | GRAND NATIONAL EXPENSE $40430 |
| Other Expenses.2 | SUPPLIES $4203 |
| Other Expenses.3 | BANK & MERCHANT FEES $1833 |
| Other Expenses.4 | OTHER EXPENSES $1200 |
| Other Assets.1005 | Accounts Receivable - Beginning $1000 Accounts Receivable - Ending $1000 |
| Other Assets.1011 | Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $1605 |
| Other Assets.1012 | Intangible Assets - Beginning $1178 Intangible Assets - Ending $1178 |
| Total Liabilities.1 | CREDIT CARD PAYABLE - Beginning $23 CREDIT CARD PAYABLE - Ending $416 |
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