PHILLIPS COUNTY MOTOR SPORTS: Form 990EZ, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- PHILLIPS COUNTY MOTOR SPORTS (EIN 41-2091901)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-16
- IRS object ID
- 202621369349200837
- Schema version
- 2025v4.1
- 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 | 2026-05-16T10:27:15-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810415266 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHMS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1239 | AddressLine1Txt |
| City | MALTA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59538 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 412091901 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PHILLIPS COUNTY MOTOR SPORTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PHIL | BusinessNameControlTxt |
| Phone | 4066542430 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 31 | AddressLine1Txt |
| City | MALTA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59538 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LOURDES CAVEN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4066542430 | PhoneNum |
| Signature | 2026-04-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARTIN A JOHNSON CPA | PreparerPersonNm |
| PTIN | P00097561 | PTIN |
| Phone | 4066541575 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.PCMOTORSPORTS.ORG | WebsiteAddressTxt |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $111,392 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $34,635 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $53,801 | ProgramServiceRevenueAmt |
| Investment Income | $506 | InvestmentIncomeAmt |
| Fundraising Gross Income | $17,353 | FundraisingGrossIncomeAmt |
| Special Events Net Income Loss | $17,353 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $5,097 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $8,012 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | -$2,915 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $103,380 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $1,500 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $15,294 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $21,049 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $1,201 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $71,638 | OtherExpensesTotalAmt |
| Total Expenses | $110,682 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$7,302 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $94,789 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $87,487 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,894 | BOYAmt |
| EOY | $51,836 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,328 | BOYAmt |
| EOY | $42,171 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,344 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,566 | BOYAmt |
| EOY | $94,007 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,777 | BOYAmt |
| EOY | $6,520 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,789 | BOYAmt |
| EOY | $87,487 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | THE BUSINESS PURPOSE OF THIS CORPORATION SHALL BE TO WORK FOR THE PROMOTION AND ECONOMIC DEVELOPMENT AND TOURISM IN PHILLIPS COUNTY, IN THE STATE OF MONTANA. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | THE BUSINESS AND PURPOSE OF THIS ORGANIZATION SHALL BE TO WORK FOR THE PROMOTION AND ECONOMIC DEVELOPMENT AND TOURISM IN PHILLIPS COUNTY, IN THE STATE OF MONTANA | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $0 | ProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| DAN STOUT | ||||
| PRESIDENT | 1.00 | $0 | $0 | $0 |
| SHANE CARNAHAN | ||||
| VICE PRESIDENT | 1.00 | $0 | $0 | $0 |
| LOURDES CAVEN | ||||
| SECRETARY/TREASURER | 1.00 | $0 | $0 | $0 |
| DENNY OVERCAST | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| JAKE HENTGES | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| FRANK BALDICK | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| DAN OLSON | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| CHRIS CAVEN | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| TERRY TOWNSEND | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| JESSE DOBSON | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| STEVE NEIFFER | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOURDES CAVEN | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 SADDLE BUTTE DR | AddressLine1Txt |
| City | HAVRE | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4069454997 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION INCOME | Event1Nm |
| Gross Receipts Event1 | $17,353 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $17,353 | GrossRevenueEvent1Amt |
| Gross Receipts Total | $17,353 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $17,353 | GrossRevenueTotalEventsAmt |
| Net Income Summary | $17,353 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME | DESCRIPTION: INTEREST. AMOUNT: 506. TOTAL TO FORM 990-EZ, LINE 14: 21,049. |
| FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY | INCOME: GROSS RECEIPTS: 5,097. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 8,012. GROSS PROFIT: -2,915. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 8,012. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 8,012. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: SCHOLARSHIPS. GRANTEE NAME: SCHOLARSHIPS. DATE OF GIFT: 05/04/25. AMOUNT GIVEN: 1,500. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 1,500. |
| FORM 990-EZ, PART I, LINE 14 | DESCRIPTION: DEPRECIATION/AMORTIZATION. AMOUNT: 13,500. DESCRIPTION: OTHER EXPENSES. AMOUNT: 7,549. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: WINNINGS PAYOUT. AMOUNT: 34,901. DESCRIPTION: SUPPLIES. AMOUNT: 15,974. DESCRIPTION: INSURANCE. AMOUNT: 9,550. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 1,841. DESCRIPTION: TRAVEL & FUEL. AMOUNT: 4,194. DESCRIPTION: ADVERTISING. AMOUNT: 1,825. DESCRIPTION: MEALS. AMOUNT: 1,622. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 1,089. DESCRIPTION: INTEREST EXPENSE. AMOUNT: 642. TOTAL TO FORM 990-EZ, LINE 16: 71,638. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: SOFTWARE UPGRADES, NET OF AMORTIZATION. BEG. OF YEAR AMOUNT: 1,344. END OF YEAR AMOUNT: 0. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: FIRST STATE BANK LOAN. BEG. OF YEAR AMOUNT: 11,727. END OF YEAR AMOUNT: 6,449. DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 50. END OF YEAR AMOUNT: 71. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |