Passes our checks

A P B a Historical Society Inc

EIN 38-2472242 · Chesterfield, MI

Public records show a registered, tax-exempt organization in good standing.

What it says it does

TO ESTABLISH, OPERATE, AND MAINTAIN A MUSEUM DEDICATED TO THE SPORT OF POWER BOAT RACING.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 62 out of 100.

Independent board
25 of 25
7 of 7 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$29,888 spent. THE ORGANIZATION'S PROGRAMS SERVE TO FOSTER AN UNDERSTANDING AND APPRECIATION OF BOATING BY SPONSORING RESEARCH AND EDUCATION RELATED TO BOATING SAFETY, DEVELOPMENT AND USE OF ENVIRONMENTALLY SAFE EQUIPMENT, TECHNICAL AND MANAGEMENT EDUCATION AND TRAINING FOR PARTICIPANTS AND ASSOCIATES, AND OTHER ISSUES AFFECTING THE BOATING INDUSTRY THROUGH THE ACQUISITION AND INTERPRETATION OF MATERIALS THAT REFLECT THE HISTORIC DEVELOPMENT OF BOATING AND THE INDIVIDUALS WHO WERE PART OF THIS DEVELOPMENT. IN SUPPORT OF THE ORGANIZATION'S MISSION, THE APBA HISTORICAL SOCIETY SHARES ITS COLLECTION THROUGH EXHIBITIONS, PRESENTATIONS, PUBLICATIONS AND OTHER ACTIVITIES. THIS HISTORICAL COLLECTION, IN GENERAL, ENCOMPASSES EQUIPMENT AND TOOLS FOR ALL TYPES OF BOATING, INCLUDING TROPHIES, AWARDS, AND OTHER ITEMS OF VALUE TO THE MISSION OF THE APBA HISTORICAL SOCIETY. THE ARCHIVAL COLLECTION, IN GENERAL, ENCOMPASSES HISTORIC DOCUMENTS, BOOKS, MAGAZINES, MAPS, PHOTOGRAPHIC IMAGES, OTHER PAPER BASED MATERIALS, AND AUDIO-VISUAL MATERIALS RELATING TO THE HISTORY OF BOATING. THE APBA HISTORICAL SOCIETY MUSEUM IS MAINTAINED IN THE HOME OF THE SOCIETY IN EASTPOINTE, MICHIGAN AND MAINTAINS ITS ARTIFACTS THERE FOR THE ENJOYMENT AND KNOWLEDGE OF POWER BOAT RACING ENTHUSIASTS AND THE GENERAL PUBLIC. ADMISSION TO THE MUSEUM IS FREE. IN 2025 THEY PAID OUT 5 GRANTS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1984.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

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