Off-road Motorsports Hall of Fame

Nonprofit profile at a glance

EIN
470903696
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-EZ 2013, Form 990-N 2010
Location
Reno, NV, USA
Phone
7756863200
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Museum, Museum Activities

Official website

Reported finances

Revenue
$497,068
Expenses
$359,201
Assets
$2,327,877
Liabilities
$1,586

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

People named in this filing

  • JIM BRAMAHM (TRUSTEE)
  • CHRIS COLLARD (TRUSTEE)
  • GARY HAUGLEY (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate a museum and hall of fame recognizing the contributions of individuals and entities to the off-road motor sports activities. The organization will conduct annual inductions into the hall of fame for individuals and/or entities that have demonstrated a consistent involvement and contribution to off-road motor sports, own display assets and equipment associated with off-road motorsports with several vehicles and exhibits currently on display at the terrible's hotel casino in jean, Nevada.

What it reported doing in 2025

To operate and promote a museum recognizing the contributions of individuals and entities to off road motor sports.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.2%; rating input score 55
  • Program expense ratio: 79.5%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 27.7%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 6.48; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 13% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 13.5% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 55.2% of revenue deployed · 79.5% of spending went to programs
  • Governance: 17 of 17 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $286K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.