2025-11-11T17:39:39-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 121 SOUTH TEJON STREET SUITE 1100 COLORADO SPRINGS CO 80903 990 2024-01-01 362444070 MERCEDES-BENZ CLUB OF AMERICA INC MERC 7196336427 3472 RESEARCH PKWY STE 101 COLORADO SPRINGS CO 80920 KATHRYN CARRUTH EXECUTIVE DIRECTOR 7196336427 2025-11-11 1 1 SARAH HINTZ P00492291 7196350330 2025-11-11 2024 2025-03-06 01:10:19Z X KATHRYN CARRUTH 3472 RESEARCH PKWY STE 101 COLORADO SPRINGS CO 80920 1116925 0 7236 X WWW.MBCA.ORG X 1959 CO TO ELEVATE THE MERCEDES-BENZ EXPERIENCE THROUGH KNOWLEDGE, CAMARADERIE AND EXCEPTIONAL EVENTS. 7 7 2 23 212661 0 64356 15000 1084793 1074179 343616 20050 195799 7696 1688564 1116925 0 0 0 0 329259 227863 0 0 0 1323611 1221707 1652870 1449570 35694 -332645 1306530 901022 658113 585250 648417 315772 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, (CONTINUED ON SCHEDULE O) 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 22 0 2 1 1 1 0 0 0 1 0 0 0 0 0 0 X 7 7 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 3472 RESEARCH PKWY STE104 COLORADO SPRINGS CO 80920 KATHRYN CARRUTH EXECUTIVE DIRECTOR 40.00 0.00 X 141252 0 6756 CHARLES WOODS TREASURER THRU 11/24, CHAIRMAN AS OF 11/24 5.00 0.00 X X 0 0 0 DIANA QUINN VICE CHAIR AS OF 11/24 5.00 0.00 X X 0 0 0 STEVE ROSS VICE CHAIR THRU 11/24, DIR. AT LARGE 5.00 0.00 X X 0 0 0 DREW WEBB VICE CHAIR THRU 11/24, DIR. AT LARGE 5.00 0.00 X X 0 0 0 DAVID WOMMER TREASURER AS OF 11/24 5.00 0.00 X X 0 0 0 WILLIAM PARRISH SECRETARY THRU 11/24 5.00 0.00 X X 0 0 0 JIM ROBERTS SECRETARY AS OF 11/24 5.00 0.00 X X 0 0 0 BILL FISHER MID-ATLANTIC REG. DIR. THRU 11/24 5.00 0.00 X 0 0 0 MICHAEL GEORGEWSKY NORTHEAST REG. DIR. THRU 11/24 5.00 0.00 X 0 0 0 JEFFREY HIRST GREAT LAKES REG. DIR. 5.00 0.00 X 0 0 0 141252 0 6756 1 0 0 0 0 15000 15000 MEMBERSHIP DUES 561000 690800 690800 ADVERTISING REVENUE 541800 192611 192611 AUXILIARY SERVICES, NE 713990 111768 111768 PROGRAM EVENT REVENUE 713990 79000 79000 1074179 20050 20050 6593 0 6593 6593 INCOME TAX REFUND 900099 649 649 OTHER REVENUE 900099 454 454 1103 1116925 888161 212661 1103 148008 36569 3727 26901 12658 79671 82726 48557 34880 48508 14715 57876 4224 10791 91221 STAR PUBLICATION COST 464238 OTHER EXPENSE 183473 MEMBERSHIP COSTS 58819 MEMBER EVENT EXPENSE 42008 1449570 261000 195107 914302 588561 40119 12645 6340 70226 52113 199957 147361 9466 52596 5077 0 1306530 901022 61249 100746 596864 432951 51553 658113 585250 X 648417 315772 648417 315772 1306530 901022 -332645 0 X X 0 1 X 1 0 199957 147361 52596 52596 X 1116276 0 1116276 649 649 1116925 1448921 -649 -649 1449570 0 1449570 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, 2024 AND 2023. THE ORGANIZATION EVALUATES THE EFFECT OF UNCERTAIN INCOME TAX POSITIONS, IF ANY, AND PROVIDES FOR THOSE POSITIONS IN ACCORDANCE WITH THE PROVISION OF FASB ASC TOPIC 450, CONTINGENCIES. NO TAX ACCRUAL FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED AS MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS FOR THE ORGANIZATION. PART XII, LINE 2D - OTHER ADJUSTMENTS: INCOME TAX REFUND -649. 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 2024. 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