TY 2015 Form 990EZ

Part IIIStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? TO PROMOTE SAFETY AND EDUCATION ON THE PROPER USE OF ALL-TERRAIN VEHICLES AND PROMOTE A POSITIVE PUBLIC IMAGE OF THE OFF HIGHWAY VEHICLE SPORT WITH LAND OWNERS, GOVERNMENT OFFICIALS AND THE GENERAL PUBLIC.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 TO PROMOTE THE OPERATION OF ALL-TERRAIN VEHICLES IN A MANNER THAT IS SAFE AND RESPONSIBLE, DOES NOT HARM THE ENVIRONMENT AND DOES NOT CONFLICT WITH LAWS. (Grants $ ) If this amount includes foreign grants, check here ...	28a	36,882
29 (Grants $ ) If this amount includes foreign grants, check here ...	29a
30 (Grants $ ) If this amount includes foreign grants, check here ...	30a
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32	36,882

Part IIIStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .

Expenses
(Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)

What is the organization's primary exempt purpose? TO PROMOTE SAFETY AND EDUCATION ON THE PROPER USE OF ALL-TERRAIN VEHICLES AND PROMOTE A POSITIVE PUBLIC IMAGE OF THE OFF HIGHWAY VEHICLE SPORT WITH LAND OWNERS, GOVERNMENT OFFICIALS AND THE GENERAL PUBLIC.

Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.

28 TO PROMOTE THE OPERATION OF ALL-TERRAIN VEHICLES IN A MANNER THAT IS SAFE AND RESPONSIBLE, DOES NOT HARM THE ENVIRONMENT AND DOES NOT CONFLICT WITH LAWS.
(Grants $ ) If this amount includes foreign grants, check here ... MediumBullet

28a

36,882

29
(Grants $ ) If this amount includes foreign grants, check here ... MediumBullet

29a

30
(Grants $ ) If this amount includes foreign grants, check here ... MediumBullet

30a

31 Other program services (describe in Schedule O) ................
(Grants $ ) If this amount includes foreign grants, check here... MediumBullet

31a

32 Total program service expenses (add lines 28a through 31a).......... bullet

36,882

(a) Name and title	(b) Average hours per week devoted to position	(c)Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)
RANDY HARDEN PRESIDENT	3.00	16,745
RYAN HARDEN SECRETARY	1.00	0
ADAM HARDEN VICE-PRESIDE	20.00	18,360
ANN HARDEN TREASURER	3.00	19,717
HENRY WOZNIEL BOARD MEMBER	1.00	6,500
ROB MCCONNELL BOARD MEMBER	3.00	20,620
GREGORY OLSON BOARD MEMBER	1.00	0

(a) Name and title

(b) Average
hours per week
devoted to position

(c)Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-)

(d) Health benefits, contributions to employee benefit plans,
and deferred compensation

(e) Estimated amount
of other compensation

RANDY HARDEN

PRESIDENT

3.00

16,745

RYAN HARDEN

SECRETARY

1.00

ADAM HARDEN

VICE-PRESIDE

20.00

18,360

ANN HARDEN

TREASURER

3.00

19,717

HENRY WOZNIEL

BOARD MEMBER

1.00

6,500

ROB MCCONNELL

BOARD MEMBER

3.00

20,620

GREGORY OLSON

BOARD MEMBER

1.00

(a) Name and title of each employee

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC)

(d) Health benefits, contributions to employee benefit plans, and deferred compensation

(e) Estimated amount of other compensation

(a) Name and business address of each independent contractor

(b) Type of service

(c) Compensation

- TIN:

Schedule L
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet

Attach to Form 990 or Form 990-EZ.
MediumBullet

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

OMB No. 1545-0047

2015

Open to Public Inspection

Name of the organization

NATIONAL OHV INSURANCE & SERVICES
GROUP INC

Employer identification number

39-2010542

Part I

Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ Bullet Image

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e)Original principal amount	(f)Balance due	(g) In default?		(h) Approved by board or committee?		(i)Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e)Original principal amount	(f)Balance due	Yes	No	Yes	No	Yes	No
(1) RANDY HARDEN	BOARD MEMBER	TRAVEL ADVANCE		X		8,673		No	Yes		Yes









Total ............... $						8,673

Part III

Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

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

Cat. No. 50056A

Schedule L (Form 990 or 990-EZ) 2015

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person	(c) Amount of transaction	(d) Description of transaction	Yes	No

Part V

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

Return Reference	Explanation

Schedule L (Form 990 or 990-EZ) 2015

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE N
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Liquidation, Termination, Dissolution, or Significant Disposition of Assets

Complete if the organization answered "Yes" on Form 990, Part IV, lines 31 or 32; or Form 990-EZ, line 36.

Attach certified copies of any articles of dissolution, resolutions, or plans.
bullet

Attach to Form 990 or 990-EZ.
bullet

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

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization
NATIONAL OHV INSURANCE & SERVICES
GROUP INC

Employer identification number
39-2010542

Part I

Liquidation, Termination, or Dissolution. Complete this part if the organization answered "Yes" on Form 990, Part IV, line 31, or Form 990-EZ, line 36.
Part I can be duplicated if additional space is needed.

1(a) Description of asset(s) distributed or transaction expenses paid	(b) Date of distribution	(c) Fair market value of asset(s) distributed or amount of transaction expenses	(d) Method of determining FMV for asset(s) distributed or transaction expenses	(e) EIN of recipient	(f) Name and address of recipient	(g) IRC section of recipient(s) (if tax-exempt) or type of entity

Yes

Did or will any officer, director, trustee, or key employee of the organization:

Become a director or trustee of a successor or transferee organization? .........................

Become an employee of, or independent contractor for, a successor or transferee organization? .....................

Become a direct or indirect owner of a successor or transferee organization? .....................

Receive, or become entitled to, compensation or other similar payments as a result of the organization's liquidation, termination, or dissolution? ........

If the organization answered "Yes" to any of the questions on lines 2a through 2d, provide the name of the person involved and explain in Part III. bullet

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

Cat. No. 50087Z

Schedule N (Form 990 or 990-EZ) (2015)

Page 2

Part I

Liquidation, Termination, or Dissolution (continued)

Note. If the organization distributed all of its assets during the tax year, then Form 990, Part X, column (B), line 16 (Total assets), and line 26 (Total liabilities), should equal -0-.

Yes

Did the organization distribute its assets in accordance with its governing instrument(s)? If "No," describe in Part III .............

Is the organization required to notify the attorney general or other appropriate state official of its intent to dissolve, liquidate, or terminate? ......

If "Yes," did the organization provide such notice? .....................

Did the organization discharge or pay all of its liabilities in accordance with state laws? .....................

Did the organization have any tax-exempt bonds outstanding during the year? .....................

If "Yes" on line 6a, did the organization discharge or defease all of its tax-exempt bond liabilities during the tax year in accordance with the Internal Revenue Code and state laws?

If "Yes" on line 6b, describe in Part III how the organization defeased or otherwise settled these liabilities. If "No" on line 6b, explain in Part III.

Part II

Sale, Exchange, Disposition, or Other Transfer of More Than 25% of the Organization's Assets. Complete this part if the organization answered "Yes" on Form 990, Part IV, line 32, or Form 990-EZ, line 36. Part II can be duplicated if additional space is needed.

1(a) Description of asset(s) distributed or transaction expenses paid	(b) Date of distribution	(c) Fair market value of asset(s) distributed or amount of transaction expenses	(d) Method of determining FMV for asset(s) distributed or transaction expenses	(e) EIN of recipient	(f) Name and address of recipient	(g) IRC section of recipient(s) (if tax-exempt) or type of entity

2013 FORD EXPLORER	10-22-2015	25,188	COST		RANDY HARDEN 4422 N 50TH STREET SHEBOYGAN,WI53083	INDIVIDUAL
2014 BRAVO TRAILER	10-22-2015	11,437	COST		RANDY HARDEN 4422 N 50TH STREET SHEBOYGAN,WI53083	INDIVIDUAL

Yes

Did or will any officer, director, trustee, or key employee of the organization:

Become a director or trustee of a successor or transferee organization? .....................

Become an employee of, or independent contractor for, a successor or transferee organization? .....................

Become a direct or indirect owner of a successor or transferee organization? .....................

Receive, or become entitled to, compensation or other similar payments as a result of the organization’s significant disposition of assets? .....................

If the organization answered "Yes" to any of the questions on lines 2a through 2d, provide the name of the person involved and explain in Part III. bullet

Schedule N(Form 990 or 990-EZ) (2015)

Schedule N (Form 990 or 990-EZ) (2015)

Page 3

Part III

Supplemental Information. Provide the information required by Part I, lines 2e and 6c, and Part II, line 2e. Also complete this part to provide any additional information.

Return Reference	Explanation
SCHEDULE N	THE SAFETY GRANT FROM THE STATE OF WISCONSIN DEPARTMENT OF NATURAL RESOURCES WAS NOT RENEWED FOR THE 2015-2016 FISCAL YEAR. THE ORGANIZATION WAS FORCED TO SELL ASSETS THAT HAD LOANS BECAUSE THE ORGANIZATION COULD NOT CONTINUE TO MAKE THE LOAN PAYMENTS.

Schedule N (Form 990 or 990-EZ) (2015)

Additional Data

Software ID:
Software Version:

- 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 990-EZ 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

2015

Open to Public
Inspection

Name of the organization

NATIONAL OHV INSURANCE & SERVICES
GROUP INC

Employer identification number

39-2010542

Return Reference	Explanation
FORM 990-EZ, PART I, LINE 16	EXPENSES TELEPHONE 273 BANK FEES 14 TRAVEL 4,675 INTEREST EXPENSE 10,463 INSURANCE 3,323 REGIONAL COORDINATOR FEES 9,184 SUPPLIES 1,192 WEBSITE 7,039 REGISTRATION FEES 50 DUES AND SUBSCRIPTIONS 48 MISCELLANEOUS 423 NON-INVESTMENT DEPRECIATION 7,513 TOTAL 44,197
FORM 990-EZ, PART II, LINE 24	EQUIPMENT 77,981 35,290 LESS ACCUMULATED DEPRECIATION 38,128 20,257 OFFICE EQUIPMENT 56,970 47,079 LESS ACCUMULATED DEPRECIATION 56,060 47,079 OFFICE FURNITURE 6,141 6,141 LESS ACCUMULATED DEPRECIATION 6,141 6,141 VEHICLES 57,043 0 LESS ACCUMULATED DEPRECIATION 29,442 0 RECEIVABLES DUE FROM OFFICERS 14,409 8,673 TOTAL 82,773 23,706
FORM 990-EZ, PART II, LINE 26	ACCOUNTS PAYABLE AND ACCRUED EXPENSES 57,830 55,956 MORTGAGE AND OTHER NOTES PAYABLE 39,534 0
FORM 990-EZ, PART III	TO PROMOTE SAFETY AND EDUCATION ON THE PROPER USE OF ALL-TERRAIN VEHICLES AND PROMOTE A POSITIVE PUBLIC IMAGE OF THE OFF HIGHWAY VEHICLE SPORT WITH LAND OWNERS, GOVERNMENT OFFICIALS AND THE GENERAL PUBLIC.

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

Software ID:
Software Version:

1	Contributions, gifts, grants, and similar amounts received ....................	1	22,147
2	Program service revenue including government fees and contracts ...............	2	6,634
3	Membership dues and assessments ...........................	3	1,350
4	Investment income ...........................	4
5a	Gross amount from sale of assets other than inventory .....	5a	41,625
b	Less: cost or other basis and sales expenses .......	5b	45,816
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c	-4,191
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b
c	Less: direct expenses from gaming and fundraising events ...	6c
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d
7a	Gross sales of inventory, less returns and allowances ......	7a
b	Less: cost of goods sold .............	7b
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c
8	Other revenue (describe in Schedule O) ..........	8
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	25,940

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	-24,959
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) ............	19	-5,928
20	Other changes in net assets or fund balances (explain in Schedule O) ..........	20
21	Net assets or fund balances at end of year. Combine lines 18 through 20 .......	21	-30,887

Sign Here

	Signature of officer	Date

	Type or print name and title

10	Grants and similar amounts paid (list in Schedule O) ............	10
11	Benefits paid to or for members ................	11
12	Salaries, other compensation, and employee benefits ................	12	4,288
13	Professional fees and other payments to independent contractors ............	13	2,000
14	Occupancy, rent, utilities, and maintenance ...................	14	145
15	Printing, publications, postage, and shipping ..............	15	269
16	Other expenses (describe in Schedule O) ..............	16	44,197
17	Total expenses. Add lines 10 through 16 ..............	17	50,899