Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
WEST COAST STOCK CAR HALL OF FAME
 
Number and street (or P.O. box number if mail is not delivered to street address)208 MONTAIR DRIVE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
DANVILLE, CA94526
A Employer identification number

26-3348119
B Telephone number (see instructions)

(925) 685-2911
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$0J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 482,640
2 Check right arrow.............
3 Interest on savings and temporary cash investments 5,222 5,222 5,222
4 Dividends and interest from securities...      
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)...  
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances 3,833
b Less: Cost of goods sold.... 3,833
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,236    
12 Total. Add lines 1 through 11........ 489,098 5,222 5,222
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 66,037     46,226
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
18,440      
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
10,363      
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
5,891     5,891
17 Interest............... 65      
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
3,672     2,570
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
8,066    
20 Occupancy.............. 7,184     5,029
21 Travel, conferences, and meetings....... 28,572     20,000
22 Printing and publications.......... 644     451
23 Other expenses (attach schedule)....... Click to see list of attachments
List of Attached Documents:
// Content
234,644     226,026
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 383,578 0   306,193
25 Contributions, gifts, grants paid....... 56,100 56,100
26 Total expenses and disbursements. Add lines 24 and 25 439,678 0   362,293
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 49,420
b Net investment income (if negative, enter -0-) 5,222
c Adjusted net income (if negative, enter -0-)... 5,222
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 738,588 799,016  
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow40,549
Less: accumulated depreciation (attach schedule) right arrow30,792 17,823 Click to see attachment
List of Attached Documents:
// Content
9,757 		 
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 756,411 808,773 0
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)   Click to see attachment
List of Attached Documents:
// Content
2,942
23 Total liabilities (add lines 17 through 22).........   2,942
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 756,411 805,831
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 756,411 805,831
30 Total liabilities and net assets/fund balances (see instructions). 756,411 808,773
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
756,411
2
Enter amount from Part I, line 27a .....................
2
49,420
3
Other increases not included in line 2 (itemize) right arrow
3
 
4
Add lines 1, 2, and 3 ..........................
4
805,831
5
Decreases not included in line 2 (itemize) right arrow
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
805,831
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 73
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 73
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 73
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a  
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7  
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 73
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow0 Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowCA
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. Click to see attachment
List of Attached Documents:
// Content
...............................
10
Yes
 
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowwww.westcoaststockcarhalloffame.com
14
The books are in care ofright arrowKEN CLAPP Telephone no.right arrow (925) 552-9887

Located atright arrow208 MONTAIR DRIVEDANVILLECA ZIP+4right arrow945263726
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
KEN CLAPP Chairman
10.00 		48,000 18,037  
208 MONTAIR DRIVE
DANVILLE,CA94526
OWEN KEARNS JR Director
3.00 		0    
265 SUNRISE TERRACE
ARROYO GRANDE,CA93420
BILL MCANALLY Director
1.00 		0    
8636 ANTELOPE ROAD NORTH
ANTELOPE,CA95843
MIKE VERLATTI Director
1.00 		0    
2801 OCEAN FRONT WALK APT Z
SAN DIEGO,CA921098167
JOE NAVA Director
1.00 		0    
PO BOX 277
GLENDORA,CA91740
DAVE ALLEN Director
1.00 		0    
9300 CHERRY AVENUE
FONTANA,CA92335
TIM HUDDLESTON Director
1.00 		0    
5580 CEDAR HAVEN DR
AGOURA HILLS,CA91301
LARREE RENDA HAZELHURST Director
1.00 		0    
105 SANTA MARIA LANE
HILLSBOURGH,CA94010
WAYNE WELLS Director
1.00 		0    
12732 N 16TH STREET
SCOTTSDALE,AZ85259
RALPH SHAHEEN Director
1.00 		0    
167 ATLANTIC WAY
MOORESVILLE,NC28117
JESSHILL DUKE LOVE Esq Director
1.00 		0    
2995 WOODSIDE ROAD SUITE 400
WOODSIDE,CA94062
RICHARD WOODLAND Director
1.00 		0    
3945 BUENA VISTA DRIVE
PASO ROBLES,CA93446
JOHN BICKFORD Director
1.00 		0    
1094 BERKELEY PLACE
CONCORD,NC28027
TONY LaRUSSA Director
1.00 		0    
2890 MITCHELL DRIVE
WALNUT CREEK,CA94598
DENNIS MATTISH Director
1.00 		0    
2070 ULSTER DRIVE
SAN JOSE,CA95131
RICHARD SPENCER Secretary
1.00 		0    
30081 AHERN AVE
UNION CITY,CA94587
KRISTIE LEADER Director
1.00 		0    
4823 N 35TH ST
PHOENIX,AZ85018
JULIE GIESE Director
1.00 		0    
125 SOUTH AVONDALE BLVD 200
AVONDALE,AZ85323
JIM WILLIAMS Director
1.00 		0    
3187 AIRWAY AVE SUITE H
COSTA MESA,CA92626
CHARLES S CLUSTER Director
1.00 		0    
275 BATTERY STREET SUITE 2000
SAN FRANCISCO,CA94111
RAY CLARIDGE Director
1.00 		0    
12021 GUERIN STREET 305
STUDIO CITY,CA916044054
TOMMY HUNT Director
1.00 		0    
8713 MCHERN COURT
FAIR OAKS,CA95628
HAROLD OSMER Director
1.00 		0    
7400 LIZ COURT
WEST HILLS,CA91304
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow  
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1 HELD AN ANNUAL WEST COAST STOCK CAR HALL OF FAME INDUCTION AND CEREMONIAL EVENT IN ADDITION TO MAINTAINING A HALL OF FAME FOR INDIVIDUALS INVOLVED IN STOCK CAR RACING. 0
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
0
b
Average of monthly cash balances.......................
1b
775,691
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
775,691
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
775,691
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
11,635
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
764,056
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
38,203
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
38,203
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
73
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
73
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
38,130
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
38,130
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
38,130
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
362,293
b
Program-related investments—total from Part VIII-B..................
1b
 
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
362,293
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 38,130
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 211,624
b From 2019...... 318,773
c From 2020...... 112,279
d From 2021...... 212,719
e From 2022...... 349,723
f Total of lines 3a through e ........ 1,205,118
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 362,293
a Applied to 2022, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 38,130
e Remaining amount distributed out of corpus 324,163
5 Excess distributions carryover applied to 2023.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 1,529,281
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		211,624
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		1,317,657
10 Analysis of line 9:
a Excess from 2019.... 318,773
b Excess from 2020.... 112,279
c Excess from 2021.... 212,719
d Excess from 2022.... 349,723
e Excess from 2023.... 324,163
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

WOMEN IN MOTORSPORTS NA

2201 E CAMELBACK RD STE 405B
PHOENIX,AZ85016 		NONE PC GENERAL SUPPORT 5,000

ST JUDE CHILDRENS RESEARCH HOSPITAL

262 DANNY THOMAS PLACE
MEMPHIS,TN38105 		NONE PC GENERAL SUPPORT 5,000

MERCY SHIPS

PO BOX 2020
GARDEN VALLEY,TX75771 		NONE PC GENERAL SUPPORT 1,000

BEST FRIENDS ANIMAL SOCIETY

5001 ANGEL CANYON ROAD
KANAB,UT84741 		NONE PC GENERAL SUPPORT 1,000

UNITED ANIMAL NATIONS DBA RED ROVER

PO BOX 188890
SACRAMENTO,CA95818 		NONE PC GENERAL SUPPORT 1,000

ANIMAL PLACE

17314 MCCOURTNEY ROAD
GRASS VALLEY,CA95949 		NONE PC GENERAL SUPPORT 1,000

SPECIAL OLYMPICS NO CALIFORNIA

3480 BUSKIRK AVE STE 340
PLEASANT HILL,CA94523 		NONE PC GENERAL SUPPORT 1,000

SHEPHERDS GATE

1660 PORTOLA AVE
LIVERMORE,CA94551 		NONE PC GENERAL SUPPORT 1,000

SHRINERS HOSPITAL

2900 N Rocky Point Dr
Tampa,FL33607 		NONE PC GENERAL SUPPORT 1,000

Medecins Sans Frontieres USA Inc Docto

40 Rector St Fl 16
New York,NY10006 		NONE PC GENERAL SUPPORT 1,000

STEPHEN SILLER TUNNEL TO TOWERS FOUNDATI

2361 Hylan Blvd
Staten Island,NY10306 		NONE PC GENERAL SUPPORT 2,000

CONVOY OF HOPE

1 Convoy Drive
Springfield,MO65802 		NONE PC GENERAL SUPPORT 5,000

JULIE ROTH MEMORIAL FOUNDATION

311 State Rte 113 W
Milan,OH44846 		NONE PC GENERAL SUPPORT 2,500

HUMANE FARMING ASSOCIATON

36 Woodland Avenue
San Rafael,CA94901 		NONE PC GENERAL SUPPORT 500

PARALYZED VETERANS OF AMERICA

1875 Eye St NW 1100
Washington,DC20006 		NONE PC GENERAL SUPPORT 100

GUIDE DOGS FOR THE BLIND

350 los Ranchitos Road
San Rafael,CA94915 		NONE PC GENERAL SUPPORT 100

MOTORSPORTS MUSEUM AND HALL OF FAME OF A

1801 W International Speedway Blvd
Daytona Beach,FL32114 		NONE PC GENERAL SUPPORT 1,000

CHRISTIAN APPALACHIAN PROJECT

485 Ponderosa Dr
Paintsville,KY41240 		NONE PC GENERAL SUPPORT 150

Carlos Vieira Foundation DBA 51FIFTY Ent

15056 W PEACH AVENUE
LIVINGSTON,CA95334 		NONE PC GENERAL SUPPORT 10,000

THE HERITAGE FOUNDATION

PO BOX 2966
THOMASVILLE,GA31799 		NONE PC GENERAL SUPPORT 250

SONOMA RACEWAY CHILDRENS CHARITIES

29335 ARNOLD DRIVE
SONOMA,CA95476 		NONE PC GENERAL SUPPORT 11,500

Tony Larussas Animal Rescue Foundation

2890 Mitchell Drive
Walnut Creek,CA94598 		NONE PC GENERAL SUPPORT 5,000
Total .................................right arrow 3a 56,100
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		        5,222
4 Dividends and interest from securities ....          
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		         
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aCREDIT CARD REWARDS 		    1 1,236  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   1,236 5,222
13Total. Add line 12, columns (b), (d), and (e)..................
13
6,458
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID: 23017517
Software Version: 2023v5.1


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
WEST COAST STOCK CAR HALL OF FAME
 
Employer identification number

26-3348119
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
WEST COAST STOCK CAR HALL OF FAME
  		Employer identification number
26-3348119
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
WALTER CZARNECKI
1886 HERON RIDGE DRIVE
 
BLOOMFIELD HILLS, MI48302

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
MENLO GATE LLC
 
2995 WOODSIDE ROAD STE 400
 
WOODSIDE, CA94062

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
RAYMOND CLARIDGE
12021 GUERIN STREET 305
 
STUDIO CITY, CA91604

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
4
SPEEDWAY SONOMA LLC HIGHWAY 37 & 12
 
29335 ARNOLD DRIVE
 
SONOMA, CA95476

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
5
RICHARD SPENCER
133 SEVILLE WAY
 
SAN MATEO, CA94402

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
6
BILL MCANALLY RACING
 
900 RIVERSIDE AVE
 
ROSEVILLE, CA95661

$ 5,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
WEST COAST STOCK CAR HALL OF FAME
  		Employer identification number
26-3348119
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
7
MIKE VERLATTI
2801 OCEAN FRONT WALK APT Z
 
SAN DIEGO, CA92109

$ 6,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
8
JIM WILLIAMS
3187 AIRWAY AVENUE SUITE H
 
COSTA MESA, CA92626

$ 8,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
9
JM ENVIRONMENTAL INC
 
PO BOX 2189
 
GRANITE BAY, CA95746

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
10
STAR NURSERY
 
125 CASSIA WAY
 
HENDERSON, NV89014

$ 20,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
11
WORLD STAGE RACING LLC
 
1942 E POMONA
 
SANTA ANA, CA92705

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
12
NEW SMYRNA RACEWAY
 
3939 STATE ROAD 44
 
NEW SMYRNA BEACH, FL32168

$ 10,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
WEST COAST STOCK CAR HALL OF FAME
  		Employer identification number
26-3348119
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
13
HOOSIER TIRE WEST
 
2608 E CALIFORNIA AVENUE
 
FRESNO, CA93721

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
14
ARTHUR G PRICE
6593 E PAINTED HORSE RD
 
WILLIAMS, AZ86046

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
15
DELLOSSO FARMS LLC
 
26 WEST STEWART ROAD
 
LATHROP, CA95330

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
16
NASCAR
 
1 DAYTONA BLVD
 
DAYTONA BEACH, FL32114

$ 20,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
17
FOOTHILLS FOUNDATION
 
PO BOX 193809
 
SAN FRANCISCO, CA94119

$ 25,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
18
NEWPORT ADVISORY LLC
 
4695 MAC ARTHUR COURT 480
 
NEWPORT BEACH, CA92660

$ 10,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
WEST COAST STOCK CAR HALL OF FAME
  		Employer identification number
26-3348119
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
19
GOOD YEAR INC
 
200 INNOVATION WAY DEPT 617
 
AKRON, OH44316

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
20
GENERAL MOTORS
 
300 RENAISSANCE CENTER MC 482-
 
DETROIT, MI482653000

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
21
IRWINDALE SPEEDWAY
 
500 SPEEDWAY DR
 
IRWINDALE, CA91706

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
22
CAMPBELL MARKETING & COMMUNICATIONS
 
3200 GREENFIELD RD STE 280
 
DEARBORN, MI48120

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
23
INTERSTATE BATTERIES
 
250 S MULBERRY STE 105
 
MESA, AZ85202

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
24
RICK WARE RACING LLC
 
210 RACEWAY DR
 
MOORESVILLE, NC28117

$ 10,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
WEST COAST STOCK CAR HALL OF FAME
  		Employer identification number
26-3348119
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
25
VRS LLC
 
3941 PARK DR STE 20-114
 
EL DORADO HILLS, CA95762

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
26
SPIRE SPORTS & ENTERTAINMENT
 
PO BOX 638
 
CORNELIUS, NC28031

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
27
RIVER ISLANDS DEVELOPMENT LLC
 
73 WEST STEWART RD
 
LATHROP, CA95330

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
28
CURB RECORDS INC
 
48 MUSIC SQUARE EAST
 
NASHVILLE, TN37203

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
29
RCR RACE OPERATIONS LLC
 
PO BOX 1189
 
WELCOME, NC27374

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
30
CARY AGAJANIAN
405 S IRVING BLVD
 
LOS ANGELES, CA90020

$ 10,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
WEST COAST STOCK CAR HALL OF FAME
  		Employer identification number
26-3348119
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
31
GARY SILVA RANCHES
 
11540 CLAY ST RD NO
 
HERALD, CA95638

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
32
EDWARDS & SONS INC
 
1043 SERPENTINE LN STE F G
 
PLEASANTON, CA94566

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
33
IMPACT TRANSPORTATION LLC
 
PO BOX 8530
 
EMERYVILLE, CA94662

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
34
CENTRAL COAST CABINETS
 
111 A LEE ROAD
 
WATSONVILLE, CA95076

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
35
LAS VEGAS MOTOR SPEEDWAY
 
7001 LAS VEGAS BLVD NORTH
 
LAS VEGAS, NV89116

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
36
THORWORKS INDUSTRIES INC
 
PO BOX 2277
 
SANDUSKY, OH44871

$ 10,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
WEST COAST STOCK CAR HALL OF FAME
  		Employer identification number
26-3348119
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
37
KURT BUSCH INC
 
370 E MAPLE RD 3RD FLOOR
 
BIRMINGHAME, MI48009

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
38
STEWART-HAAS RACING
 
6001 HAAS WAY
 
KANNAPOLIS, NC28081

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
39
MKTG INC
 
1447 S TYRON STREET SUITE 100
 
CHARLOTTE, NC28203

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
40
RICHARD LASSITER
4311 W OQUENDO RD
 
LAS VEGAS, NV89118

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
41
LARREE MORO RENDA
5517 E CALLE REDONDA
 
PHOENIX, AZ85018

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
42
AM ORTEGA CONSTRUCTION INC
 
10125 CHANNEL RD
 
LAKESIDE, CA92040

$ 10,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
WEST COAST STOCK CAR HALL OF FAME
  		Employer identification number
26-3348119
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
43
STOCKTON 99 SPEEDWAY
 
4105 N WILSON WAY
 
STOCKTON, CA95205

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
44
ALAN MANGINI
PO BOX 38
 
WALLACE, CA95254

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
45
VELOCITY SOLAR POWER INC
 
6655 INDIAN OAK LN
 
LOOMIS, CA95650

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
46
JANS TOWING
 
1045 W KIRKWALL RD
 
AZUSA, CA91702

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
47
CREI LLC
 
2995 WOODSIDE RD SUITE 400
 
WOODSIDE, CA94062

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
48
CARLOS VIEIRA RACING INC
 
257 E BELLEVUE RD PMB 5150
 
ATWATER, CA95301

$ 30,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
WEST COAST STOCK CAR HALL OF FAME
  		Employer identification number

26-3348119
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
WEST COAST STOCK CAR HALL OF FAME
  		Employer identification number

26-3348119
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID: 23017517
Software Version: 2023v5.1

TY 2023 AccountingFeesSchedule
Name:
WEST COAST STOCK CAR HALL OF FAME
EIN:
26-3348119
Software ID:
23017517
Software Version:
2023v5.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BOOKKEEPING AND ACCOUNTING 10,363 0 0 0

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2023 DepreciationSchedule
Name:
WEST COAST STOCK CAR HALL OF FAME
EIN:
26-3348119
Software ID:
23017517
Software Version:
2023v5.1
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
VEHICLE 2020-03-09 35,108 19,895 SL 5.0000 7,022      
OFFICE CHAIR 2021-07-07 2,158 1,123 200DB 19.20 % 414      
COMPUTER 2021-08-09 1,240 645 200DB 19.20 % 238      
COMPUTER 2021-12-06 2,043 1,063 200DB 19.20 % 392      

TY 2023 LandEtcSchedule2
Name:
WEST COAST STOCK CAR HALL OF FAME
EIN:
26-3348119
Software ID:
23017517
Software Version:
2023v5.1
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
Auto./Transportation Equip. 35,108 26,917 8,191  
Furniture and Fixtures 2,158 1,537 621  
Machinery and Equipment 3,283 2,338 945  


TY 2023 LegalFeesSchedule
Name:
WEST COAST STOCK CAR HALL OF FAME
EIN:
26-3348119
Software ID:
23017517
Software Version:
2023v5.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 18,440 0 0 0


TY 2023 OtherExpensesSchedule
Name:
WEST COAST STOCK CAR HALL OF FAME
EIN:
26-3348119
Software ID:
23017517
Software Version:
2023v5.1
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ANNUAL INDUCTION EXPENSES 211,205     211,205
AUTO EXPENSE 5,080     3,556
BANK CHARGES 175      
BUSINESS REGISTRATION 100      
DUES & SUBSCRIPTION 547      
INSURANCE 12,569     8,798
PARKING AND TOLLS 943      
PAYROLL EXPENSES 500      
POSTAGE 672     470
SUPPLIES 2,853     1,997


TY 2023 OtherIncomeSchedule2
Name:
WEST COAST STOCK CAR HALL OF FAME
EIN:
26-3348119
Software ID:
23017517
Software Version:
2023v5.1
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
CREDIT CARD REWARDS 1,236    


TY 2023 OtherLiabilitiesSchedule
Name:
WEST COAST STOCK CAR HALL OF FAME
EIN:
26-3348119
Software ID:
23017517
Software Version:
2023v5.1
Description Beginning of Year - Book Value End of Year - Book Value
CREDIT CARDS PAYABLE   2,942


TY 2023 OtherProfessionalFeesSchedule
Name:
WEST COAST STOCK CAR HALL OF FAME
EIN:
26-3348119
Software ID:
23017517
Software Version:
2023v5.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OUTSIDE SERVICES 5,891 0 0 5,891


TY 2023 SalesOfInventoryList 
Name:
WEST COAST STOCK CAR HALL OF FAME
EIN:
26-3348119
Software ID:
23017517
Software Version:
2023v5.1

Category Gross Sales Cost of Goods Sold Net (Gross Sales Minus
Cost of Goods Sold)
BOOK SALES 3,833 3,833  

TY 2023 SubstantialContributorsSch
Name:
WEST COAST STOCK CAR HALL OF FAME
EIN:
26-3348119
Software ID:
23017517
Software Version:
2023v5.1
Name Address
51 FIFTY ENTERPRISES 15056 W PEACH AVENUE
LIVINGSTON,CA95334
THE FOOTHILLS FOUNDATION PO BOX 193809
SAN FRANCISCO,CA94119
STAR NURSERY 125 CASSIA WAY
HENDERSON,NV89014
GATEWAY ACQUISITIONS INC 700 RACEWAY BLVD
MADISON,IL62060
RAY CLARIDGE 12021 GUERIN STREET 305
STUDIO CITY,CA91604
SPEEDWAY SONOMA LLC 29355 ARNOLD DRIVE
SONOMA,CA95476


TY 2023 TaxesSchedule
Name:
WEST COAST STOCK CAR HALL OF FAME
EIN:
26-3348119
Software ID:
23017517
Software Version:
2023v5.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PAYROLL TAX 3,672     2,570