Nonprofit · EIN 86-0672559
MOUNTAIN BIKE ASSOCIATION OF ARIZONA
Tax-exempt · SCOTTSDALE, AZ 85255
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $258,039 | $254,258 | $3,781 | $70,234 | $0 | $70,234 |
| December 31, 2024 | 990 | $252,858 | $239,027 | $13,831 | $133,797 | $0 | $133,797 |
| December 31, 2023 | 990 | $257,047 | $248,702 | $8,345 | $105,267 | $0 | $105,267 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $41,493
- Program service revenue
- $204,875
- Investment income
- $179
- Other revenue
- $11,492
Expenses
- Grants and similar amounts paid
- $27,225
- Compensation of officers, directors and key employees
- $27,688
- Salaries, compensation and benefits (total)
- $27,688
- Professional fundraising fees
- $0
- Travel
- $12,404
- Program services (functional)
- $254,258
Balance sheet and other
- Total assets, start of year
- $133,797
- Total assets, end of year
- $70,234
- Total liabilities, end of year
- $0
- Net assets, end of year
- $70,234
- Land, buildings and equipment
- $5,557
- Gross receipts
- $258,039
- Employees
- 1
- Volunteers
- 12
- Year formed
- 1990
- State of legal domicile
- AZ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIM RACETTE | Chairperson Officer | 15 | $27,688 |
| Cindy Lacotta | Race Director Trustee or director, Officer | 3 | $0 |
| Brent Kulseth | Board Member Key employee | 2 | $0 |
| Steve Thorpe | Board Member Key employee | 2 | $0 |
| Amy Chayefsky | Board Member Key employee | 2 | $0 |
| John Porvaznik | Board Member Key employee | 2 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIM RACETTE | Chairperson Officer | 15 | $19,800 |
| Cindy Lacotta | Race Director Trustee or director, Officer | 3 | $0 |
| Brent Kulseth | Board Member Key employee | 2 | $0 |
| Steve Thorpe | Board Member Key employee | 2 | $0 |
| Amy Chayefsky | Board Member Key employee | 2 | $0 |
| John Porvaznik | Board Member Key employee | 2 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIM RACETTE | Chairperson Officer | 15 | $19,800 |
| Cindy Lacotta | Race Director Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 10358 E TIERRA BUENA LN, SCOTTSDALE, AZ 85255-1958
- In care of
- % TIM RACETTEA
- Principal officer (990 for 2025)
- TIM RACETTE, 10358 E Tierra Buena Lane, Scottsdale, AZ 85255
- Signed the 990
- TIM RACETTEA, CHAIRPERSON
- Phone
- (928) 358-3313
- Website
- www.MBAA.net
- Return prepared by
- Absolute Tax & Financial Solutions
Mission
Public Recreation Opportunities.
Program accomplishments
- Stage and organize Mountain Bike races for public participation.Expenses $254,258
- Stage & organize XC Series public bike races.
- Stage & organize Enduro Series Bike Races.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 86-0672559
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N99)
- Assets (IRS master file)
- $70,234
- Income (IRS master file)
- $258,039
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $258,039 | $254,258 | $70,234 | IRS |
| 990 | December 2024 | $252,858 | $239,027 | $133,797 | IRS |
| 990 | December 2023 | $257,047 | $248,702 | $105,267 | XML |
| 990 | December 2022 | $269,500 | $272,370 | $125,265 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 86-0672559).
Questions about MOUNTAIN BIKE ASSOCIATION OF ARIZONA
- What is the EIN of MOUNTAIN BIKE ASSOCIATION OF ARIZONA?
- The employer identification number (EIN) of MOUNTAIN BIKE ASSOCIATION OF ARIZONA is 86-0672559.
- Is MOUNTAIN BIKE ASSOCIATION OF ARIZONA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to MOUNTAIN BIKE ASSOCIATION OF ARIZONA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MOUNTAIN BIKE ASSOCIATION OF ARIZONA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MOUNTAIN BIKE ASSOCIATION OF ARIZONA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MOUNTAIN BIKE ASSOCIATION OF ARIZONA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MOUNTAIN BIKE ASSOCIATION OF ARIZONA?
- The 990 for the year ended December 31, 2025 names TIM RACETTE.
- Who are the officers and directors of MOUNTAIN BIKE ASSOCIATION OF ARIZONA?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $27,688 (TIM RACETTE, Chairperson).
- How much revenue does MOUNTAIN BIKE ASSOCIATION OF ARIZONA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $258,039, expenses of $254,258 and total assets of $70,234 at year end.
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