Top O Michigan Outboard Racing Club
Nonprofit profile at a glance
- EIN
- 811450598
- IRS 990-EZ coverage
- 2023–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2022
- Location
- Harbor Springs, MI, USA
- Phone
- 2313305129
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $37,108
- Expenses
- $42,583
- Assets
- $70,671
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Samantha Fairbairn (President)
- Peter Lauer (Vice President)
People named in this filing
- Samantha Fairbairn (President)
- Peter Lauer (Vice President)
- Sarah Bek (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Top O' Michigan Outboard Racing Club conducts outboard power boat races in Northern Michigan, along with fundraising and outreach events. Junior and adult outboard power boat racers participate in the events, which are free and open to the general public of all ages.
What it reported doing in 2025
Indian River Boat Race is free and open to the general public. It involves racers of all ages and provides the local community with additional tourism income from both the racers and spectators. Approximately 2000 people.
Operating model
- Revenue model
- Earned-program. 69% of the money available for current operations came from fees and other program revenue.
- 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.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 98
- Transparency & Controls: 82
- Sustainability: 36
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 95.6%; rating input score 96
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -14.8%; rating input score 25; 25th percentile among comparable filings
- Total-asset coverage ratio: 1.66; rating input score 61; 61st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 8.8% per year; rating input score 100; 68th percentile among comparable filings
- Revenue growth: -20.7% per year; rating input score 0; 15th percentile among comparable filings
- Asset growth: 0.9% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 95.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $41K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 1 filed schedules
- Filing history: 3 filing years from 2023 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.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 25/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.