SPORTS CAR CLUB OF AMERICA INC-CENTRAL FLORIDA REGION: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: SPORTS CAR CLUB OF AMERICA INC-CENTRAL FLORIDA REGION (EIN 59-6059080)
Tax period: 2016-06-01 to 2017-05-31
Filed: 2018-04-10
IRS object ID: 201811009349301161
Schema version: 2016v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-04-10T20:56:45-04:00	ReturnTs
Tax Period End	2017-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	593367740	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ROBERT J FEDOR CPA PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7625 CITA LN STE 101	AddressLine1Txt
City	New Port Richey	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	34653	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	596059080	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SPORTS CAR CLUB OF AMERICA INC CENTRAL FL REGION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SPOR	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2015 S TUTTLE AVE PO BOX 1418	AddressLine1Txt
City	SARASOTA	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	342391418	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAVID MOORE	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	8138572593	PhoneNum
Signature	2018-04-09	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ROBERT J FEDOR CPA	PreparerPersonNm
PTIN	P01034587	PTIN
Phone	7273761808	PhoneNum
Preparation	2018-04-10	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	108.191.136.114	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2018-04-10	IPDt
IP Tm	20:58:19	IPTm
Federal Original Submission Id	5929902018100rufjfwt	FederalOriginalSubmissionId
Federal Original Submission Id	2018-04-10	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	23ABAF4E5E89CD26106B3EEF0E7418D1B787C384	AtSubmissionCreationDeviceId
At Submission Filing Device Id	23ABAF4E5E89CD26106B3EEF0E7418D1B787C384	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DAVID MOORE	PrincipalOfficerNm
Gross Receipts	$855,929	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1978	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	OUR MISSION IS TO ENCOURAGE AMATEUR COMPETITIVE MOTORSPORT EVENTS	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$32,733	PYContributionsGrantsAmt
CY Contributions Grants	$31,668	CYContributionsGrantsAmt
PY Program Service Revenue	$1,036,399	PYProgramServiceRevenueAmt
CY Program Service Revenue	$815,417	CYProgramServiceRevenueAmt
PY Investment Income	$6,233	PYInvestmentIncomeAmt
CY Investment Income	$5,004	CYInvestmentIncomeAmt
PY Other Revenue	$5,955	PYOtherRevenueAmt
CY Other Revenue	$3,840	CYOtherRevenueAmt
PY Total Revenue	$1,081,320	PYTotalRevenueAmt
CY Total Revenue	$855,929	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$917,924	PYOtherExpensesAmt
CY Other Expenses	$920,578	CYOtherExpensesAmt
PY Total Expenses	$917,924	PYTotalExpensesAmt
CY Total Expenses	$920,578	CYTotalExpensesAmt
PY Revenues Less Expenses	$163,396	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$64,649	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,527,897	TotalAssetsBOYAmt
Total Assets EOY	$1,600,509	TotalAssetsEOYAmt
Total Liabilities BOY	$140,635	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$257,317	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,387,262	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,343,192	NetAssetsOrFundBalancesEOYAmt
Mission	OUR MISSION IS TO ENCOURAGE AMATEUR COMPETITIVE MOTORSPORT EVENTS	MissionDesc
Expense	$920,578	ExpenseAmt
Desc	ENCOURAGE AMATEUR COMPETITIVE MOTORSPORT EVENTS	Desc
Total Program Service Expenses	$920,578	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DAVID MOORE	PersonNm
Phone	8138572593	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2015 S TUTTLE AVE PO BOX 1418	AddressLine1Txt
City	SARASOTA	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	342391418	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
LELAND MILLER
CHAIRMAN	10.00	0.00	Yes (X)	$0	$0	$0
STEPHEN MULLEN
PRESIDENT	20.00	0.00		$0	$0	$0	Yes (X)
DAVID MOORE
TREASURER	15.00	0.00		$0	$0	$0	Yes (X)
FRAN MARTIN
SECRETARY	10.00	0.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$31,668	MembershipDuesAmt
Total Contributions	$31,668	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ENTRY FEES	713990	$739,393	$739,393
SPONSORSHIP FEES	713990	$47,656	$47,656
WORKER DONATIONS	713990	$6,975	$6,975
MISCELLANEOUS	713990	$7,843	$7,843
GARAGE FEES	713990	$13,550	$13,550

Field	Value	IRS element (for citing)
Total Program Service Revenue	$815,417	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,004	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,004	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MISCELLANEOUS	713990	$1,365	$1,365
NEWSLETTER	713990	$100	$100
NOVICE PERMITS	713990	$2,375	$2,375

Field	Value	IRS element (for citing)
Other Revenue Total	$3,840	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$855,929	TotalRevenueColumnAmt
Related Or Exempt Func Income	$824,261	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,230	TotalAmt
Program Services	$1,230	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$9,382	TotalAmt
Program Services	$9,382	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,161	TotalAmt
Program Services	$4,161	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$173,324	TotalAmt
Program Services	$173,324	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$31,875	TotalAmt
Program Services	$31,875	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$10,388	TotalAmt
Program Services	$10,388	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
FACILITY RENTAL	$195,497	$195,497
REPAIRS	$9,435	$9,435
LODGING	$21,697	$21,697

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$463,589	TotalAmt
Program Services	$463,589	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$920,578	TotalAmt
Program Services	$920,578	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Field	Value	IRS element (for citing)
Joint Costs	Yes (X)	JointCostsInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$455,965	BOYAmt
EOY	$382,724	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$982,001	BOYAmt
EOY	$1,088,513	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$185	BOYAmt
EOY	$600	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$163,000	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$55,799	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$73,480	BOYAmt
EOY	$107,201	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$16,266	BOYAmt
EOY	$21,471	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,527,897	BOYAmt
EOY	$1,600,509	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$50,095	BOYAmt
EOY	$44,395	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$11,335	BOYAmt
EOY	$14,814	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$79,205	BOYAmt
EOY	$198,108	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$140,635	BOYAmt
EOY	$257,317	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,387,262	BOYAmt
EOY	$1,343,192	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,387,262	BOYAmt
EOY	$1,343,192	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,527,897	BOYAmt
EOY	$1,600,509	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$64,649	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$20,579	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$63,351	OtherCostOrOtherBasisAmt
Depreciation	$10,280	DepreciationAmt
Book Value	$53,071	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$99,649	OtherCostOrOtherBasisAmt
Depreciation	$45,519	DepreciationAmt
Book Value	$54,130	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$107,201	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
UTILITY DEPOSIT OTHER ASSETS	$780
Prepaid Ins	$2,683
Other	$2,100
OTHER PREPAIDS DEPOSITS	$15,908

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$21,471	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
Sales tax
Unrealized Gain & Losses	$183,338
Credit to future events	$14,770

Field	Value	IRS element (for citing)
Total Liability	$198,108	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 governing body review Part VI line 11	No review is conducted
CEO executive director top management comp Part VI line 15a	the executive director is not compensated
Other officer or key employee compensation Part VI line 15b	No board members or officers are compensated
Governing documents etc available to public Part VI line 19	Governing documents are available to the public at regular regional meetings
List of other expenses Part IX line 24e	The complete breakdown of Other expenses is provided on Overflow Statement and is an attached statement to the return
General explanation attachment	PART VI Line 19 -The organization makes its governing documents, conflict of interest policy and financial statements available upon request to any officer of the organization or at any of the regularly scheduled meetings of the board.