Southern Off-Road Bicycle Association

Analysis

Southern Off-Road Bicycle Association is a registered charity in United States, based in Chattanooga, TN. It received its IRS tax-exemption ruling in February 2001, 25 years ago. Its declared purposes cover recreation and sports, which this site groups under amateur sport and recreation. The IRS classifies it as a publicly supported organisation (donations from the general public) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Southern Off-Road Bicycle Association reported income of $60k and spending of $39k, leaving 34% of income unspent that year. Across the 2 years on record, from December 2022 to December 2023, income grew from $23k to $60k (+164%), an average of +164% a year. The sharpest change came in the year to December 2023, when income rose by 164%. Over the whole period it spent 72% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Southern Off-Road Bicycle Association sits at the 26th percentile: it is larger than about 26% of them. Against every charity in United States with reported income it ranks in the 23rd percentile, and in the 22nd percentile within TN. Charities of a similar size with the same main cause include Southern California Athletics Inc ($60k), Flight Experiences for Youth Inc ($60k) and Rush City Youth Sports Club ($60k).

On its Form 990-EZ for the period ending December 2023, revenue came from contributions and grants 100% of the total. At year end it held assets of $97k against liabilities of $0, net assets of $97k.