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    <Timestamp>2013-11-25T11:02:21-00:00</Timestamp>
    <TaxPeriodEndDate>2013-10-31</TaxPeriodEndDate>
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        <BusinessNameLine1>Bruce Weinman Atty</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>3715 Knox Ave N</AddressLine1>
        <City>Minneapolis</City>
        <State>MN</State>
        <ZIPCode>55412</ZIPCode>
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    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-11-01</TaxPeriodBeginDate>
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        <BusinessNameLine1>Land O'Lakes Region Spotts Car Club of America</BusinessNameLine1>
      </Name>
      <NameControl>LAND</NameControl>
      <USAddress>
        <AddressLine1>7500 NE River Road</AddressLine1>
        <City>Otsego</City>
        <State>MN</State>
        <ZIPCode>55330</ZIPCode>
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    </Filer>
    <Officer>
      <Name>John Hertsgaard</Name>
      <Title>Treasurer</Title>
      <DateSigned>2013-11-25</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
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    <Preparer>
      <Name>Beryl Ann Burton</Name>
      <Phone>6125296821</Phone>
      <DatePrepared>2013-11-25</DatePrepared>
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    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
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      <NameOfPrincipalOfficerPerson>Kathy Gillen</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>7500 E River Road</AddressLine1>
        <City>Elk River</City>
        <State>MN</State>
        <ZIPCode>55330</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>86757</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
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      <ProgramServiceRevenueCY>70629</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>3</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>1</InvestmentIncomeCurrentYear>
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      <Revenue>86756</Revenue>
      <Description>No Grants were given in 2012-2013 season. All expenses are directly related to racing and performance driving events held in Minnesota, and the banquets and meetings related to those events.</Description>
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      <TaxExemptBonds>false</TaxExemptBonds>
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      <PartialLiquidation>false</PartialLiquidation>
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      <Form1098CFiled>false</Form1098CFiled>
      <IndoorTanningServices>false</IndoorTanningServices>
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      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
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      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
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        <NamePerson>Kathy Gillen</NamePerson>
        <TelephoneNumber>7632418010</TelephoneNumber>
        <AddressUS>
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          <City>Elk River</City>
          <State>MN</State>
          <ZIPCode>55330</ZIPCode>
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        <NamePerson>Kathy Gillen</NamePerson>
        <Title>Regional Executive</Title>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
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        <NamePerson>Carrie Carlson</NamePerson>
        <Title>Asst RE</Title>
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        <OtherCompensation>0</OtherCompensation>
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        <NamePerson>John Hertsgaard</NamePerson>
        <Title>Treasurer</Title>
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        <NamePerson>Mary Utecht</NamePerson>
        <Title>Secretary</Title>
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        <Officer>X</Officer>
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        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>Aaron Jongbloedt</NamePerson>
        <Title>Director</Title>
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        <OtherCompensation>0</OtherCompensation>
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        <NamePerson>Bill Medcalf</NamePerson>
        <Title>Director</Title>
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        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>Jim Gillen</NamePerson>
        <Title>Director</Title>
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        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
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        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>John Parizek</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>002.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Brian Chabot</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>002.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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        <NameOfContractor>
          <NamePerson>na</NamePerson>
        </NameOfContractor>
      </ContractorCompensation>
      <MembershipDues>8594</MembershipDues>
      <FundraisingEvents>830</FundraisingEvents>
      <TotalContributions>9424</TotalContributions>
      <ProgramServiceRevenue>
        <Description>Touring/Autocross Income</Description>
        <TotalRevenueColumn>2689</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2689</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>RallyCross Event Income</Description>
        <TotalRevenueColumn>4463</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4463</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Racing Event Income</Description>
        <TotalRevenueColumn>48887</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>48887</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Performance Driving Event Income</Description>
        <TotalRevenueColumn>12127</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>12127</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Road Rally Event Income</Description>
        <TotalRevenueColumn>2463</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2463</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>70629</TotalProgramServiceRevenue>
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        <RelatedOrExemptFunctionIncome>1</RelatedOrExemptFunctionIncome>
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      <OtherRevenueMisc>
        <Description>Annual Banquet Income</Description>
        <TotalRevenueColumn>1703</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1703</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>Race Staffing fees</Description>
        <TotalRevenueColumn>5000</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>5000</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>6703</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>86757</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>77333</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
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      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>0</Total>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>0</Total>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
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      <OtherSalariesAndWages>
        <Total>0</Total>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>0</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>0</Total>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>0</Total>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>0</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>0</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>330</Total>
        <ManagementAndGeneral>330</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>0</Total>
      </FeesForServicesOther>
      <Advertising>
        <Total>5652</Total>
        <ProgramServices>5652</ProgramServices>
      </Advertising>
      <OfficeExpenses>
        <Total>1447</Total>
        <ProgramServices>498</ProgramServices>
        <ManagementAndGeneral>949</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>2372</Total>
        <ProgramServices>2372</ProgramServices>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>16723</Total>
        <ProgramServices>16723</ProgramServices>
      </Occupancy>
      <Travel>
        <Total>0</Total>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>980</Total>
        <ManagementAndGeneral>980</ManagementAndGeneral>
      </ConferencesMeetings>
      <Interest>
        <Total>0</Total>
      </Interest>
      <PaymentsToAffiliates>
        <Total>5501</Total>
        <ProgramServices>5501</ProgramServices>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>0</Total>
      </DepreciationDepletion>
      <Insurance>
        <Total>8179</Total>
        <ProgramServices>8179</ProgramServices>
      </Insurance>
      <OtherExpenses>
        <Description>Membership, newsletter, and Banquet expense</Description>
        <Total>11365</Total>
        <ProgramServices>9478</ProgramServices>
        <ManagementAndGeneral>1887</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Racing and Track expenses</Description>
        <Total>11859</Total>
        <ProgramServices>11859</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Safety services and equipment</Description>
        <Total>12702</Total>
        <ProgramServices>12702</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Event staff expenses</Description>
        <Total>5054</Total>
        <ProgramServices>5054</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>0</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>82164</Total>
        <ProgramServices>78018</ProgramServices>
        <ManagementAndGeneral>4146</ManagementAndGeneral>
      </TotalFunctionalExpenses>
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        <EOY>0</EOY>
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        <BOY>0</BOY>
        <EOY>0</EOY>
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        <EOY>0</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
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        <EOY>0</EOY>
      </TotalLiabNetAssetsFundBalances>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
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      <GeneralExplanation>
        <Explanation>Form 990 Part VI Line 11B The return was review at the December, 2013 meeting of the Board of Directors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990 Part VI Line 19 Our records are available for review to anyone who requests, either verbally or in writing, to see them from our Regional Exec or Board of Directors. Contact information is available on our website www.scca-racing.com.</Explanation>
      </GeneralExplanation>
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  </ReturnData>
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