TY 2023 Form 990EZ

(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

MIKE MCGARITY

President

10.00

TOM REINHART

Secretary

10.00

MIKE MOORE

Treasurer

20.00

(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

NONE

(a) Name and business address of each independent contractor

(b) Type of service

(c) Compensation

NONE

- TIN:

SCHEDULE O
(Form 990)

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.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

CALIFORNIA OFF ROAD VEHICLE ASSOCIATION

Employer identification number

23-7223306

Return Reference	Explanation
Other Revenue.1	CORVA MERCHANDISE $7394
Other Revenue.2	MAPS $261
Other Revenue.3	ADVERTISING $80
Other Expenses.1001	Advertising and Promotion $3806
Other Expenses.1	OUTSIDE SERVICES $72215
Other Expenses.3	INSURANCE $9464
Other Expenses.4	COMPUTER SERVICES $7748
Other Expenses.6	TRAVEL $4880
Other Expenses.7	BANK/CREDIT CARD FEES $3570
Other Expenses.8	OFFICE EXPENSES $2713
Other Expenses.9	MEMBERSHIP EXPENSE $2197
Other Expenses.10	MEETINGS $1384
Other Expenses.11	FACILITIES $827
Other Expenses.12	ADVOCACY & LAND USE $785
Other Expenses.13	TELEPHONE $496
Other Expenses.14	DUES $450
Other Expenses.15	SUPPLIES $133
Other Expenses.16	BAD DEBTS $40
Other Expenses.17	LICENSES & PERMITS $20
Other Assets.1005	Accounts Receivable - Beginning $1575 Accounts Receivable - Ending $0
Other Assets.1011	Prepaid Expenses and Deferred Charges - Beginning $14693 Prepaid Expenses and Deferred Charges - Ending $31099
Total Liabilities.1	ROUTE SHIPPING - Beginning $4 ROUTE SHIPPING - Ending $0

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

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:	23017517
Software Version:	2023v5.0

1	Contributions, gifts, grants, and similar amounts received ....................	1	27,299
2	Program service revenue including government fees and contracts ................	2
3	Membership dues and assessments .............................	3	67,317
4	Investment income ....................................	4	3,340
5a	Gross amount from sale of assets other than inventory .......	5a
b	Less: cost or other basis and sales expenses ............	5b	0
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c
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) List of Attached Documents: // Content ..	6b	34,488
c	Less: direct expenses from gaming and fundraising events ...	6c	14,898
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d	19,590
7a	Gross sales of inventory, less returns and allowances ......	7a
b	Less: cost of goods sold .............	7b	0
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c
8	Other revenue (describe in Schedule O) ....................	8	7,735
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	125,281

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	-11,638
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	263,804
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	252,166

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? MEMBERSHIP REPRESENTATION
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 MEMBERSHIP REPRESENTATION (Grants $ ) If this amount includes foreign grants, check here ...		28a
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

Sign Here

	Signature of officer	Date

	Type or print name and title

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

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
13	Professional fees and other payments to independent contractors ............	13	900
14	Occupancy, rent, utilities, and maintenance ...................	14
15	Printing, publications, postage, and shipping ...................	15	25,291
16	Other expenses (describe in Schedule O) ...................	16	110,728
17	Total expenses. Add lines 10 through 16 .................	17	136,919

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










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