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TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(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 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is atwww.irs.gov/form990.
OMB No. 1545-0047
2015
Open to Public
Inspection
Inspection
Name of the organization
WASHINGTON MOTORCYCLE ROAD RACING
ASSOCIATION
ASSOCIATION
Employer identification number
91-1540509
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 SECOND VICE PRESIDENT IN CHARGE OF RACE MANAGEMENT, THIRD VICE PRESIDENT IN CHARGE OF REGISTRATION AND THE TREASURER DO RECEIVE SMALL STIPENDS FOR RACE DAY SERVICES, NOT AS A DIRECTOR OR OFFICER, WHICH ARE LESS THAN $5,000 PER YEAR. 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 SECOND VICE-PRESIDENT, THIRD VICE-PRESIDENT, AND TREASURER DO RECEIVE SMALL STIPEND (LESS THAN $5,000 A YEAR) WHICH IS FOR RACE DAY SERVICES AND THEY ARE 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. |
| FORM 990, PART IX, LINE 24E | MERCHANT AND BANK SERVICES FEES : PROGRAM SERVICE EXPENSES 8,765. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,765. AMBULANCE COSTS : PROGRAM SERVICE EXPENSES 6,583. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,583. PRIZE AND AWARDS : PROGRAM SERVICE EXPENSES 6,557. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,557. SCORING COSTS : PROGRAM SERVICE EXPENSES 5,816. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,816. BUDGET - PRESIDENT:6820 + MEALS : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,047. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,047. INJURED RIDER SUPPORT PAYMENTS : PROGRAM SERVICE EXPENSES 1,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,000. MISC EXPENSES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 745. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 745. AIR FENCE SET UP EXPENSE : PROGRAM SERVICE EXPENSES 250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 250. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2015
Additional Data
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