Nonprofit · EIN 94-1326539
SAN FRANCISCO REGION SPORTS CAR CLUB OF AMERICA INC
Tax-exempt · WILLOWS, CA 95988
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,582,396 | $1,270,562 | $311,834 | $29,159,768 | $17,040 | $29,142,728 |
| December 31, 2024 | 990 | $1,868,644 | $1,791,735 | $76,909 | $26,935,009 | $51,979 | $26,883,030 |
| December 31, 2023 | 990 | $1,584,080 | $1,744,866 | -$160,786 | $25,222,130 | $133,479 | $25,088,651 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $299,803
- Membership dues
- $57,460
- Program service revenue
- $1,227,927
- Investment income
- $24,027
- Other revenue
- $30,639
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $42,474
- Salaries, compensation and benefits (total)
- $48,522
- Professional fundraising fees
- $0
- Accounting fees
- $18,720
- Occupancy
- $5,705
- Depreciation
- $5,504
- Program services (functional)
- $1,059,412
- Management and general (functional)
- $211,150
Balance sheet and other
- Total assets, start of year
- $26,935,009
- Total assets, end of year
- $29,159,768
- Total liabilities, end of year
- $17,040
- Net assets, end of year
- $29,142,728
- Land, buildings and equipment
- $450
- Gross receipts
- $1,582,396
- Employees
- 2
- Volunteers
- 90
- Year formed
- 1953
- State of legal domicile
- CA
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 | Other / benefits |
|---|---|---|---|---|
| PATRICIA JAMES | DIRECTOR | 40 | $34,531 | $1,912 |
| ROBERT SACHS | Director Trustee or director | 1 | $0 | $0 |
| JOE MONTANA | Director Trustee or director | 1 | $0 | $0 |
| BLAKE TATUM | Director Trustee or director | 1 | $0 | $0 |
| JOHN MICHAEL SMITH | Regional Exec. Trustee or director, Officer | 3 | $0 | $0 |
| LINDA ROGASKI | Secretary Trustee or director, Officer | 3 | $0 | $0 |
| BILL BOOTH | Treasurer Trustee or director, Officer | 3 | $0 | $0 |
| GREG HOFF | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE MONTANA | Director Trustee or director | 1 | $0 |
| BLAKE TATUM | Director Trustee or director | 1 | $0 |
| JOHN MICHAEL SMITH | Regional Exec. Trustee or director, Officer | 3 | $0 |
| LINDA ROGASKI | Secretary Trustee or director, Officer | 3 | $0 |
| BILL BOOTH | Treasurer Trustee or director, Officer | 3 | $0 |
| GREG HOFF | Director Trustee or director | 1 | $0 |
| PATRICIA JAMES | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE MONTANA | Director Trustee or director | 1 | $0 |
| BLAKE TATUM | Director Trustee or director | 1 | $0 |
| TIM SULLIVAN | Regional Exec. Trustee or director, Officer | 3 | $0 |
| LINDA ROGASKI | Secretary Trustee or director, Officer | 3 | $0 |
| BILL BOOTH | Treasurer Trustee or director, Officer | 3 | $0 |
| GREG HOFF | Director Trustee or director | 1 | $0 |
| PETER PHUNG | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 308, WILLOWS, CA 95988-0308
- Principal officer (990 for 2025)
- JOHN MICHAEL SMITH, PO BOX 308, WILLOWS, CA 959880966
- Signed the 990
- JOHN MICHAEL SMITH, Regional Exec.
- Phone
- (530) 934-5588
- Website
- sfrscca.org
- Return prepared by
- Patrick Kendrick Gibson LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-1326539 or by the name SAN FRANCISCO REGION SPORTS CAR CLUB OF AMERICA INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE SPORTS CAR CLUB OF AMERICA PROMOTES RECREATIONAL AND EDUCATIONAL OPPORTUNITIES TO ITS MEMBERS BY CONDUCTING RACING EVENTS, DRIVERS SCHOOLS, ETC.
Program accomplishments
- CONDUCTED 10 RACING EVENTS AT THREE DIFFERENT RACING FACILITIES IN NORTHERN CALIFORNIA WHICH ALLOWS MEMBERS TO PRACTICE DRIVING SKILLS LEARNED IN THE ORGANIZATION'S EDUCATION PROGRAMS.Expenses $1,059,412 · revenue $1,258,566
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
- 94-1326539
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1986
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $29,159,768
- Income (IRS master file)
- $1,582,396
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,582,396 | $1,270,562 | $29,159,768 | XML |
| 990 | December 2024 | $1,868,644 | $1,791,735 | $26,935,009 | IRS |
| 990 | December 2023 | $1,584,080 | $1,744,866 | $25,222,130 | XML |
| 990 | December 2022 | $1,699,989 | $1,530,006 | $23,727,673 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | 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 94-1326539).
Questions about SAN FRANCISCO REGION SPORTS CAR CLUB OF AMERICA INC
- What is the EIN of SAN FRANCISCO REGION SPORTS CAR CLUB OF AMERICA INC?
- The employer identification number (EIN) of SAN FRANCISCO REGION SPORTS CAR CLUB OF AMERICA INC is 94-1326539.
- Is SAN FRANCISCO REGION SPORTS CAR CLUB OF AMERICA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1986.
- Are donations to SAN FRANCISCO REGION SPORTS CAR CLUB OF AMERICA INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SAN FRANCISCO REGION SPORTS CAR CLUB OF AMERICA INC 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 SAN FRANCISCO REGION SPORTS CAR CLUB OF AMERICA INC 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 SAN FRANCISCO REGION SPORTS CAR CLUB OF AMERICA INC 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 SAN FRANCISCO REGION SPORTS CAR CLUB OF AMERICA INC?
- The 990 for the year ended December 31, 2025 names JOHN MICHAEL SMITH.
- Who are the officers and directors of SAN FRANCISCO REGION SPORTS CAR CLUB OF AMERICA INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $34,531 (PATRICIA JAMES, DIRECTOR).
- How much revenue does SAN FRANCISCO REGION SPORTS CAR CLUB OF AMERICA INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,582,396, expenses of $1,270,562 and total assets of $29,159,768 at year end.
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