TY 2013 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) JEFF WIEAND........................................................................
DIRECTOR

.50
.......................

(2) ALLISTER MACKINNON........................................................................
DIRECTOR

.50
.......................

(3) PHIL COOK........................................................................
DIRECTOR

.50
.......................

(4) DUNCAN CRAICK........................................................................
DIRECTOR

.50
.......................

(5) TIM O'MAHONY........................................................................
PRESIDENT

5.00
.......................

(6) NEIL JENSEN........................................................................
SECRETARY

.50
.......................

(7) NEIL HEINEMAN........................................................................
TREASURER

5.00
.......................

4,325

(8) MATT DARLING........................................................................
FIRST VICE PRESIDENT

1.00
.......................

(9) BRANDI WIEAND........................................................................
THIRD VICE PRESIDENT

5.00
.......................

5,500

(10) DAMON WELLS........................................................................
2ND VICE PRESIDENT

5.50
.......................

1,500

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.

(A)
Total expenses

(B)
Program service expenses

(D)
Fundraising expenses

Grants and other assistance to governments and organizations in the United States. See Part IV, line 21

Grants and other assistance to individuals in the United States. See Part IV, line 22

Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16

Benefits paid to or for members

Compensation of current officers, directors, trustees, and key employees ....

Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....

Other salaries and wages

Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....

Other employee benefits .......

Payroll taxes ...........

Fees for services (non-employees):

Management ......

Legal .........

Accounting ...........

2,700

Lobbying ...........

Professional fundraising services. See Part IV, line 17

Investment management fees ......

Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........

Advertising and promotion ....

7,085

6,311

774

Office expenses .......

720

Information technology ......

Royalties ..

Occupancy ...........

126,997

Travel ............

13,293

13,174

119

Payments of travel or entertainment expenses for any federal, state, or local public officials ......

Conferences, conventions, and meetings ....

Interest ...........

Payments to affiliates .......

Depreciation, depletion, and amortization .....

3,410

Insurance ..............

12,994

Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)

BUDGET - TREASURER:7150

582

RACE DAY SUPPORT SERVIC

29,227

AMBULANCE COSTS

16,052

RACE DAY SUPPLIES

11,774

All other expenses

24,940

21,871

3,069

Total functional expenses. Add lines 1 through 24e

249,774

242,530

7,244

Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet

if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	542	1	2,472
2	Savings and temporary cash investments .........	37,045	2	22,916
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............		4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............		8
9	Prepaid expenses and deferred charges ..........		9	1,831
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	98,570
b	Less: accumulated depreciation .....	10b	90,451	8,456	10c	8,119
11	Investments—publicly traded securities ..........		11
12	Investments—other securities. See Part IV, line 11 .....		12
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............		14
15	Other assets. See Part IV, line 11 ...........		15
16	Total assets. Add lines 1 through 15 (must equal line 34)......	46,043	16	35,338
	17	Accounts payable and accrued expenses .........	7,979	17	7,979
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................		25
26	Total liabilities. Add lines 17 through 25.........	7,979	26	7,979
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............		27
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........	58,798	30	58,798
31	Paid-in or capital surplus, or land, building or equipment fund .....	0	31	0
32	Retained earnings, endowment, accumulated income, or other funds	-20,734	32	-31,439
33	Total net assets or fund balances ...........	38,064	33	27,359
34	Total liabilities and net assets/fund balances ........	46,043	34	35,338

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............

(A)
Beginning of year

(B)
End of year

Cash–non-interest-bearing .............

542

2,472

Savings and temporary cash investments .........

37,045

22,916

Pledges and grants receivable, net ...........

Accounts receivable, net .............

Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................

Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L

Notes and loans receivable, net .............

Inventories for sale or use ..............

Prepaid expenses and deferred charges ..........

1,831

10a

Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D

10a

98,570

Less: accumulated depreciation .....

10b

90,451

8,456

10c

8,119

Investments—publicly traded securities ..........

Investments—other securities. See Part IV, line 11 .....

Investments—program-related. See Part IV, line 11 .....

Intangible assets ...............

Other assets. See Part IV, line 11 ...........

Total assets. Add lines 1 through 15 (must equal line 34)......

46,043

35,338

Accounts payable and accrued expenses .........

7,979

Grants payable .................

Deferred revenue ................

Tax-exempt bond liabilities .............

Escrow or custodial account liability. Complete Part IV of Schedule D..

Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified

persons. Complete Part II of Schedule L..........

Secured mortgages and notes payable to unrelated third parties ..

Unsecured notes and loans payable to unrelated third parties ....

Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................

Total liabilities. Add lines 17 through 25.........

7,979

Organizations that follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 27 through 29, and lines 33 and 34.

Unrestricted net assets ..............

Temporarily restricted net assets ...........

Permanently restricted net assets ...........

Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 30 through 34.

Capital stock or trust principal, or current funds ........

58,798

Paid-in or capital surplus, or land, building or equipment fund .....

Retained earnings, endowment, accumulated income, or other funds

-20,734

-31,439

Total net assets or fund balances ...........

38,064

27,359

Total liabilities and net assets/fund balances ........

46,043

35,338

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) .....
4	Aggregate value at end of year ........


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

		Amount
c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

WASHINGTON MOTORCYCLE ROAD RACING ASSOCIATION

Employer identification number

91-1540509

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 2	AN EXECUTIVE BOARD MEMBER AND AN OFFICER ARE RELATED, JEFF AND BRANDI WIEAND. THEY ARE FATHER AND DAUGHTER, RESPECTIVELY, AND OFFICERS ARE VOTED INTO THEIR POSITIONS BY THE MEMBERS. THE EXECUTIVE BOARD OPERATES THE DAY TO DAY MANAGEMENT OF THE CLUB. THEY HOLD DIFFERENT LEVEL POSITIONS, SO DO NOT VOTE AT THE SAME TIME ON THE SAME ISSUES TYPICALLY. REGARDLESS, THERE ARE ENOUGH VOTING MEMBERS OF THE EXECUTIVE BOARD THAT THERE IS NOT AN ISSUE OF CONCERN BY THE OTHER EXECUTIVE BOARD MEMBERS OR THE CLUB MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	ELECTION OF MEMBERS AND THEIR RIGHTS. THE MANAGEMENT OF WMRRA VESTS IN THE EXECUTIVE BOARD WHICH CONSISTS OF THE PRESIDENT, FIRST VICE PRESIDENT, SECOND VICE PRESIDENT, THIRD VICE PRESIDENT, SECRETARY, TREASURER, AND FOUR RIDER REPRESENTATIVES. THESE POSITIONS ARE ELECTED ANNUALLY BY THE GENERAL MEMBERSHIP AND SERVE ONE YEAR TERMS. THE ELECTIONS OPEN WITH A NOMINATION PERIOD AND UPON THE CLOSE OF THE NOMINATION PERIOD ELECTIONS ARE HELD BY BALLOT. AN ELECTION JUDGE DETERMINES THE RESULTS OF THE ELECTION AND CASTS A VOTE TO BREAK A TIE SHOULD THAT SITUATION OCCUR.
FORM 990, PART VI, SECTION B, LINE 11	ORGANIZATION'S PROCESS TO REVIEW FORM 990 - A CPA FIRM IS RETAINED TO PREPARE FORM 990 AND UPON COMPLETION PROVIDES THE ORIGINAL AND A COPY TO THE ORGANIZATION'S TREASURER. THE TREASURER REVIEWS THE COMPLETED DOCUMENT AND REPORTS TO THE EXECUTIVE BOARD REGARDING THE 990. A COPY IS MADE AVAILABLE TO THE EXECUTIVE BOARD FOR REVIEW AT A MEETING. THE TREASURER IS AUTHORIZED TO SIGN AND FILE THE COMPLETED 990.
FORM 990, PART VI, SECTION B, LINE 15	- COMPENSATION PROCESS FOR TOP OFFICIALS - THE ORGANIZATION'S EXECUTIVE DIRECTOR AND TOP MANAGMENT OFFICIALS DO NOT RECEIVE COMPENSATION FOR THE PERFORMANCE OF THEIR BOARD AND MANAGEMENT DUTIES. THE THIRD VICE PRESIDENT IN CHARGE OF REGISTRATION AND THE TREASURER DO RECEIVE SMALL STIPENDS WHICH ARE LESS THAN $4,000 PER YEAR FOR OTHER DUTIES ANCILLARY TO THEIR POSITIONS. THE STIPENDS ARE APPROVED BY THE BOARD. FORM 990, PART VI, LINE 15B - COMPENSATION PROCESS FOR OFFICERS - THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES NOR DOES ANY OFFICER RECEIVE COMPENSATION. THE THIRD VICE-PRESIDENT AND TREASURER DO RECEIVE SMALL STIPEND (LESS THAN $4,000 A YEAR) WHICH IS APPROVED BY THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS DISCLOSURE EXPLANATION - WMRRA MAINTAINS AN ORGANIZATIONAL DOCUMENT KNOWN AS THE RULE BOOK. IT CONTAINS THE ORGANIZATION'S CHARTER, BYLAWS, HISTORY, AND OTHER RELATED INFORMATION. THE RULE BOOK IS REVIEWED AND UPDATED ANNUALLY. IT IS PUBLISHED ANNUALLY AND HARD COPIES ARE MADE AVAILABLE TO REGISTERED MEMBERS. IT IS ALSO PUBLISHED ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION DOES NOT TYPICALLY MAKE ITS FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC, HOWEVER, THE TREASURER REPORTS ON CERTAIN BALANCES AT EVERY GENERAL MEMBERSHIP MEETINGS THROUGHOUT THE YEAR WHICH ARE OPEN TO ALL MEMBERS AND PROSPECTIVE MEMBERS.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TEACH AND PROMOTE SAFE ROAD/RACE RIDING
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	14
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	14
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	7,700
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	2,705

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	290,644	239,063
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	3	6
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	290,647	239,069
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	0	0
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	300,246	249,774
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	300,246	249,774
19	Revenue less expenses. Subtract line 18 from line 12.......	-9,599	-10,705
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	46,043	35,338
21	Total liabilities (Part X, line 26).............	7,979	7,979
22	Net assets or fund balances. Subtract line 21 from line 20.....	38,064	27,359

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 237,519 including grants of $ ) (Revenue $ 228,987 )
	CONDUCTED RACES IN WESTERN AND EASTERN WASHINGTON IN THE SAFEST MANNER POSSIBLE. ATTRACTED AND INCREASED MEMBERSHIP BY PROMOTING SAFE ENVIRONMENT TO RIDE/RACE IN.

4b	(Code: ) (Expenses $ 4,895 including grants of $ ) (Revenue $ 1,023 )
	PROMOTED SAFE RIDING/RACING BY CREATING PUBLIC AWARENESS OF A SAFE ENVIRONMENT TO LEARN TO RACE/RIDE BETTER. THIS WAS ACCOMPLISHED BY OFFERING RIDER CLINICS, INFORMATIONAL BOOTHS, AND REPRESENTATIVES AT VARIOUS MOTORCYCLE OUTLETS, GATHERINGS, FAIRS, ETC.

4c	(Code: ) (Expenses $ 116 including grants of $ ) (Revenue $ 1,359 )
	PROVIDE SAFETY EQUIPMENT TO OTHER ORGANIZATIONS FOR THE BENEFIT OF OUR MEMBERS, FUTURE MEMBERS, AND RIDERS IN THE GENERAL PUBLIC IN ORDER TO PROVIDE A SAFER ENVIRONMENT TO RIDE IN.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses242,530

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	11,325	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......
			Business Code
2a	GATE/RACE ENTRY FEES		611620	191,721	191,721
b	MEMBERSHIP DUES/ASSESS		611620	37,545	37,545
c	ADVERTISING		541800	7,700		7,700
d	SAFETY EQUIPMENT DONAT		900099	1,359	1,359
e	BANQUET/CONCESSION		711300	738	738
f	All other program service revenue .
g	Total. Add lines 2a–2f........			239,063
3	Investment income (including dividends, interest, and other similar amounts).......			6	6
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss)..........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See Instructions......			239,069	231,369	7,700	0

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

Description of property		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................
b	Buildings ................
c	Leasehold improvements ............
d	Equipment ................
e	Other .................	98,570	90,451	8,119
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......				8,119

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability		(b) Book value
Federal income taxes









Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................