2024-11-15T16:08:39-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2023-01-01 362444070 MERCEDES-BENZ CLUB OF AMERICA INC MERC 7196336427 10 BOULDER CRESCENT STREET 200 COLORADO SPRINGS CO 80903 KATHRYN CARRUTH EXECUTIVE DIRECTOR 7196336427 2024-11-15 1 1 BECKY DETTMANN CPA P01408585 3037795710 2024-11-15 2023 2024-10-15 13:58:12Z X KATHRYN CARRUTH 10 BOULDER CRESCENT STREET 200 COLORADO SPRINGS CO 80903 1914885 0 7236 X WWW.MBCA.ORG X 1959 CO TO ELEVATE THE MERCEDES-BENZ EXPERIENCE THROUGH KNOWLEDGE, CAMARADERIE AND EXCEPTIONAL EVENTS. 15 15 4 23 184049 0 157891 64356 1161071 1084793 8093 343616 218 195799 1327273 1688564 0 0 0 0 434741 329259 0 0 0 1103619 1323611 1538360 1652870 -211087 35694 1355605 1306530 742882 658113 612723 648417 X TO GATHER MEMBERS TOGETHER SOCIALLY, EITHER PERSONALLY OR BY PUBLICATION OR CORRESPONDENCE TO ENHANCE MEMBERS ENJOYMENT OF SUCH CARS; TO REPRESENT THE MARQUE IN CONTEMPORARY MOTORING CIRCLES IN THE UNITED STATES OF AMERICA; TO PREPARE, COMPILE, AND DISTRIBUTE DATA AND INFORMATION TO ITS MEMBERS AND TO THE PUBLIC INTERESTED IN SUCH MOTOR CARS AS A HOBBY AND TO OTHERWISE BE A PRINCIPAL SOURCE OF COMPETITIONS, CONCOURS D'ELEGANCE, RALLIES, TOURS, MOTOR SHOWS, ETC., IN THE FIELD OF AMATEUR SPORT; AND TO COMPILE RECORDS OF ALL EXISTING TYPES OF MERCEDES-BENZ IN AMERICA ALL IN FURTHERANCE OF THE HOBBY OF THE OWNERSHIP AND MAINTENANCE OF THE AFORESAID MOTOR CARS, ANTIQUE AND MODERN, FOR PLEASURE AND RECREATION. 0 0 CLUB MEMBER ACTIVITIES AND SERVICES, NATIONAL OFFICE AND ADMINISTRATIVE EXPENSES. STAR MAGAZINE PUBLICATION EXPENSES. THE CLUB COLLECTS ADVERTISING REVENUES FOR STAR MAGAZINE. THESE EXPENSES ARE FOR THE PUBLICATION OF STAR MAGAZINE. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 1 1 4 1 1 1 0 0 0 1 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X KATHRYN G CARRUTH 7196336427 1900 MESA AVE COLORADO SPRINGS CO 80903 DOUG GEGANTO NATIONAL PRESIDENT (THRU 4/23) 5.00 0.00 X X 0 0 0 STEVE ROSS VICE PRESIDENT 5.00 0.00 X X 0 0 0 DREW WEBB VICE PRESIDENT 5.00 0.00 X X 0 0 0 CHARLES WOODS NATIONAL TREASURER 5.00 0.00 X X 0 0 0 WILLIAM PARRISH SECRETARY 5.00 0.00 X X 0 0 0 RON BORINO SOUTHWEST REG. DIR. 5.00 0.00 X 0 0 0 STEVE DIERKS ROCKY MOUNTAIN REG. DIR. 5.00 0.00 X 0 0 0 ERNIE FANCY DIRECTOR-AT-LARGE 5.00 0.00 X 0 0 0 BILL FISHER MID-ATLANTIC REG. DIR. 5.00 0.00 X 0 0 0 MICHAEL GEORGEWSKY NORTHEAST REG. DIR. 5.00 0.00 X 0 0 0 JEFFREY HIRST GREAT LAKES REG. DIR. 5.00 0.00 X 0 0 0 BRETT JURICK SOUTH-CENTRAL REG. DIR. 5.00 0.00 X 0 0 0 KEN KOEHLER CENTRAL REG. DIR. 5.00 0.00 X 0 0 0 DIANA QUINN EASTERN REG. DIR. 5.00 0.00 X 0 0 0 JIM ROBERTS DIRECTOR-AT-LARGE 5.00 0.00 X 0 0 0 DAVID WOMMER SOUTHEAST REG. DIR. 5.00 0.00 X 0 0 0 KATHRYN CARRUTH EXECUTIVE DIRECTOR 40.00 0.00 X 125572 0 3466 125572 0 3466 1 0 0 0 0 64356 64356 MEMBERSHIP DUES 561000 845054 845054 ADVERTISING REVENUE 541800 166727 166727 AUXILIARY SERVICES, NE 713990 46976 46976 PROGRAM EVENT REVENUE 713990 26036 26036 1084793 17322 17322 490350 164056 326294 326294 326294 46180 62265 -16085 -16085 3172 0 3172 3172 OTHER REVENUE 900099 208712 208712 208712 1688564 921238 184049 518921 129039 130188 6748 42585 20699 49895 53215 19689 24372 48735 27367 28469 1442 91930 109850 INCOME TAX 12 STAR PUBLICATION COST 575911 OTHER EXPENSE 119309 MEMBER EVENT EXPENSE 117789 55626 1652870 19362 261000 1010163 914302 15645 40119 6340 6340 57871 70226 146036 136570 82169 9466 158978 5077 5077 1355605 1306530 48847 61249 694035 596864 742882 658113 X 612723 648417 612723 648417 1355605 1306530 35694 0 X X 0 1 X 1 0 146036 136570 9466 9466 X 1688564 0 1688564 0 1688564 1652870 0 1652870 0 1652870 PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE ("CODE"). THE ORGANIZATION IS RESPONSIBLE FOR INCOME TAXES ON UNRELATED BUSINESS INCOME. THERE WAS NO FEDERAL OR STATE INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ORGANIZATION EVALUATES THE EFFECT OF UNCERTAIN INCOME TAX POSITIONS, IF ANY, AND PROVIDES FOR THOSE POSITIONS IN ACCORDANCE US GAAP. THE ORGANIZATION DISCLOSES ANY MATERIAL ADJUSTMENTS AS A RESULT OF INCOME TAX EXAMINATIONS. THE ORGANIZATION REPORTS INTEREST AND PENALTIES RESULTING FROM THESE ADJUSTMENTS AS INTEREST EXPENSE AND OTHER EXPENSES, AS APPLICABLE. THERE WERE NO INCOME TAX EXAMINATIONS OR ADJUSTMENTS DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022. 46180 20430 41835 0 46180 20430 41835 62265 -16085 MI 1 0 1 0 0.50000 0.50000 INTERNATIONAL STARS 9647 CHATHAM AVE ALLEN PARK MI 48101 0 DON MCDONALD 1000 MANAGES RAFFLE COMPLIANCE X 0 FORM 990, PART VI, SECTION A, LINE 1A THE NATIONAL PRESIDENT SHALL APPOINT THREE MEMBERS OF A FIVE-MEMBER ELECTION COMMITTEE: ONE PAST NATIONAL PRESIDENT, ONE DIRECTOR AT LARGE AND ONE NON-NATIONAL BOARD ACTIVE MEMBER. THE REGIONAL DIRECTORS SHALL SELECT TWO REGIONAL DIRECTORS TO SERVE ON THE ELECTION COMMITTEE AT THE ANNUAL MEETING IN NOVEMBER. NO TWO ELECTION COMMITTEE MEMBERS SHALL BE FROM THE SAME REGION. THE ELECTION COMMITTEE SHALL HAVE RESPONSIBILITY FOR THE GENERAL OVERSIGHT OF THE CLUB'S NATIONAL ELECTIONS, INCLUDING CONDUCT OF NOMINATIONS AND BALLOTING, INTERPRETATION AND IMPLEMENTATION OF PROCEDURES, COUNTING OF BALLOTS, AND CERTIFICATION OF RESULTS. THE ELECTION COMMITTEE CHAIRPERSON AND THE NBO SHALL HAVE THE RESPONSIBILITY TO SELECT A VOTING SERVICES FIRM TO PROVIDE SERVICES IN CONNECTION WITH THE ONLINE VOTING, COUNTING OF BALLOTS, AND CERTIFICATION OF RESULTS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A CLUB THAT HAS MEMBERS. CLASSIFICATION OF MEMBERS IS AS FOLLOWS: A. ACTIVE MEMBERS: UP TO TWO INDIVIDUALS FROM ONE HOUSEHOLD AT LEAST 18 YEARS OF AGE PAYING ONE MEMBERSHIP FEE, LISTED WITH THE NBO. B. HONORARY MEMBERS: HONORARY MEMBERSHIP MAY BE CONFERRED ON A PERSON BY THE NATIONAL BOARD FOR SUCH PERIOD AS IT CHOOSES. C. LIFETIME HONORARY MEMBERS: UPON COMPLETION OF THEIR TERMS OF OFFICE, NATIONAL PRESIDENTS BECOME LIFETIME HONORARY MEMBERS. THEY PAY NO DUES BUT ENJOY ALL RIGHTS AND PRIVILEGES OF ACTIVE MEMBERS. LIFETIME HONORARY MEMBERSHIP WILL BE TRANSFERRED TO THE SPOUSE OF A NATIONAL PRESIDENT UPON THE PAST NATIONAL PRESIDENT'S DEATH, BUT ONLY IF THE SPOUSE WAS MARRIED TO THE NATIONAL PRESIDENT DURING THE TENURE OF OFFICE. ONLY ONE ACTIVE MEMBER PER HOUSEHOLD MAY VOTE IN NATIONAL ELECTIONS AND/OR HOLD NATIONAL OFFICE IF ONLY ONE MEMBERSHIP FEE HAS BEEN PAID. IF MORE THAN ONE MEMBERSHIP FEE IS PAID PER HOUSEHOLD, THEN EACH PAID MEMBERSHIP FEE CONVEYS THE RIGHT TO ONE ACTIVE MEMBER BALLOT IN NATIONAL ELECTIONS. ALL ACTIVE MEMBERS MAY VOTE IN SECTIONAL MATTERS. ALL MEMBERS MAY ATTEND AND PARTICIPATE IN CLUB ACTIVITIES. ALL MEMBERS MAY ATTEND OPEN MEETINGS OF THE NATIONAL BOARD AS OBSERVERS. OBSERVERS MAY VOICE OPINIONS AND ENTER INTO DISCUSSION AT SUCH MEETINGS IF INVITED TO DO SO BY THE NATIONAL BOARD. AN OBSERVER MAY NOT MAKE OR SECOND A MOTION, NOR VOTE ON ANY ACTION TAKEN BY THE NATIONAL BOARD. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS AT LARGE: THEY SHALL BE ELECTED FROM AMONG THE ACTIVE MEMBERS SUCH NUMBER OF DIRECTORS AT LARGE AS AND TO THE EXTENT ESTABLISHED FROM TIME TO TIME UNDER THE PROVISIONS OF ARTICLE IV, SECTION 1 OF THE BYLAWS. THE DIRECTORS AT LARGE SHALL BE MEMBERS OF THE NATIONAL BOARD. EACH DIRECTOR AT LARGE SHALL HAVE THE DUTIES AND OBLIGATIONS TO THE CLUB AS SET FORTH FROM TIME TO TIME BY THE NATIONAL PRESIDENT AND THE NATIONAL BOARD. NO DIRECTOR AT LARGE SHALL BE A SECTION OFFICER, BUT MAY BE A SECTION DIRECTOR. REGIONAL DIRECTORS: THE MEMBERS OF EACH REGION SHALL ELECT A REGIONAL DIRECTOR TO REPRESENT THEM ON THE NATIONAL BOARD. EACH REGIONAL DIRECTOR SHALL BE A MEMBER OF THE NATIONAL BOARD. REGIONAL DIRECTORS SHALL PROMOTE MEMBERSHIP GROWTH AND THE FORMATION OF NEW SECTIONS WITHIN THEIR REGIONS AND SHALL PROMOTE AND COORDINATE COMBINED REGIONAL EVENTS WHENEVER POSSIBLE. THE REGIONAL DIRECTORS SHALL HAVE THE POWER TO APPOINT COMMITTEES WITHIN THEIR REGIONS TO ASSIST IN THE PERFORMANCE OF THEIR DUTIES. THE REGIONAL DIRECTOR AND THE PRESIDENTS OF ALL THE SECTIONS WITHIN A REGION SHALL CONSTITUTE THE EXECUTIVE COMMITTEE OF THE REGION. NO REGIONAL DIRECTOR SHALL BE A SECTION OFFICER BUT MAY BE A SECTION DIRECTOR. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE ORGANIZATIONS BYLAWS REQUIRE APPROVAL BY MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION MAKES A DRAFT OF THE 990 AVAILABLE FOR ALL BOARD MEMBERS TO REQUEST A COPY OF AND SUBMIT QUESTIONS AND COMMENTS BEFORE IT IS FILED. THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR OF THE ORGANIZATION AND THEN IS REVIEWED BY THE NATIONAL PRESIDENT AND NATIONAL TREASURER BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL EMPLOYEES, VOLUNTEERS, PAID PROFESSIONALS, AND MEMBERS OF THE BOARD OF DIRECTORS. CONFLICTS OF INTEREST AGREEMENTS ARE SENT ALONGSIDE NOMINATION PETITIONS FOR BOARD MEMBERS AS WELL AS AT THE BEGINNING OF TIME SERVED WITH MBCA FOR ALL OTHERS COVERED BY THIS POLICY. A CONFLICT OF INTEREST MEANS ANY TRANSACTIONS THAT INCLUDE THE FOLLOWING: FAMILY MEMBERS, AFFILIATED ORGANIZATIONS, OR ANY OTHER RELATIONSHIP OR BUSINESS AFFILIATION. IF A CONFLICT ARISES, THE MEMBER MAY NOT VOTE ON ANY MATTERS REGARDING THAT CONFLICT. IT IS THE RESPONSIBILITY OF THE BOARD OF DIRECTORS TO DETERMINE IF A CONFLICT ARISES AND TAKE THE NECESSARY ACTIONS REGARDING THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S SALARY COMPARABLES ARE COMPILED BY THE EXECUTIVE DIRECTOR AND PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW ON AN ANNUAL BASIS. THE COMPARABLES ARE DELIBERATED BY THE BOARD OF DIRECTORS AND APPROVED BY VOTE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS FOR PUBLIC INSPECTION ON THEIR WEBSITE, AND UPON REQUEST IN WRITING. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. MBCA EDUCATIONAL FOUNDATION 1907 LELARAY ST COLORADO SPRINGS CO 80909 841443874 EDUCATION AND PRESERVATION OF MERCEDES-BENZ AUTOS. CO 501(C)(3) LINE 10 MERCEDES-BENZ CLUB OF AMERICA INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0