BEARTOOTH TRAILS: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- BEARTOOTH TRAILS (EIN 27-0081619)
- Tax period
- 2022-04-01 to 2023-03-31
- Filed
- 2024-06-19
- IRS object ID
- 202411719349201036
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-06-19T12:46:41-07:00 | ReturnTs |
| Tax Period End | 2023-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 475039607 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANGIS ACCOUNTING CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 923 Broadwater Square | AddressLine1Txt |
| City | Billings | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270081619 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Beartooth Recreational Trails | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BEAR | BusinessNameControlTxt |
| Phone | 4064461606 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1872 | AddressLine1Txt |
| City | Red Lodge | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59068 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Derek Stiegemeier | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2024-06-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Derek | PersonFirstNm |
| Person Last | Stiegemeier | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Laurie Brogan | PreparerPersonNm |
| PTIN | P00959935 | PTIN |
| Phone | 4062525550 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $162,005 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $66,571 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $39,715 | ProgramServiceRevenueAmt |
| Investment Income | $1,203 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $54,516 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $28,734 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $25,782 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $133,271 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $8,002 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $3,113 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $74,307 | OtherExpensesTotalAmt |
| Total Expenses | $85,422 | TotalExpensesAmt |
| Excess Or Deficit For Year | $47,849 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $235,848 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$8,647 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $275,050 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,641 | BOYAmt |
| EOY | $140,833 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,395 | BOYAmt |
| EOY | $18,666 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,812 | BOYAmt |
| EOY | $116,185 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,848 | BOYAmt |
| EOY | $275,684 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $634 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,848 | BOYAmt |
| EOY | $275,050 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | To promote non-motorized trails along the Beartooth Front. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| Prepare and maintain 25K of tracks for nordic skiing at the Red Lodge Nordic Center on West Fork Road. Programs and clinics are offered at the Nordic Center. | $27,015 |
| Summer program activities in which multi-use non-motorized trails in the Red Lodge area are constructed and maintained primarily on public property for the benefit of residents and visitors. | $17,720 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $44,735 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Jennifer Drinkwalter | ||
| President | 7.00 | $0 |
| Derek Stiegemeier | ||
| Vice President | 2.00 | $0 |
| Bill Foisy | ||
| Treasurer | 7.00 | $0 |
| John Clayton | ||
| Secretary | 2.00 | $0 |
| Heidi Gilbert | ||
| Director | 2.00 | $0 |
| Melisa Griffith | ||
| Director | 2.00 | $0 |
| Pete Hinmon | ||
| Director | 2.00 | $0 |
| Terry Jones | ||
| Director | 2.00 | $0 |
| Tom Kohley | ||
| Director | 2.00 | $0 |
| Anita Philipsborn | ||
| Director | 2.00 | $0 |
| Brian Sweet | ||
| Director | 2.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Red Lodge CPA | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 515 North Broadway | AddressLine1Txt |
| City | Red Lodge | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59068 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4064461383 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $49,879 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $58,023 | CurrentTaxYearAmt |
| Total | $107,902 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $58,445 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $39,715 | CurrentTaxYearAmt |
| Total | $98,160 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $108,324 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $97,738 | CurrentTaxYearAmt |
| Total | $206,062 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $206,062 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,203 | CurrentTaxYearAmt |
| Total | $1,203 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,203 | CurrentTaxYearAmt |
| Total | $1,203 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $108,324 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $98,941 | CurrentTaxYearAmt |
| Total | $207,265 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
| Public Support CY509 | 0.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Gear Swap | Event1Nm |
| Gross Receipts Event1 | $24,132 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $24,132 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $18,111 | OtherDirectExpensesEvent1Amt |
| Event2 | Octoberfest | Event2Nm |
| Gross Receipts Event2 | $13,590 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $13,590 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $1,656 | FoodAndBeverageEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $21,567 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $21,567 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $3,658 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $59,289 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $59,289 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $1,656 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $21,769 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $23,425 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $35,864 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (16 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $5891 |
| Other Expenses.1002 | Office Expenses $280 |
| Other Expenses.1005 | Travel $2451 |
| Other Expenses.1009 | Depreciation $17784 |
| Other Expenses.1012 | Insurance $4427 |
| Other Expenses.1 | Trail Maintenance $17720 |
| Other Expenses.2 | Repairs & Maintenance $7820 |
| Other Expenses.3 | Grooming $5962 |
| Other Expenses.4 | Lease $3850 |
| Other Expenses.5 | Supplies $3636 |
| Other Expenses.6 | Fuel Expense $1984 |
| Other Expenses.7 | Miscellaneous Expenses $1472 |
| Other Expenses.8 | Dues & Fees $1030 |
| Other Assets.1 | Equipment - Beginning $68502 Equipment - Ending $59944 |
| Other Assets.2 | Beneficial interest in community Found - Beginning $60310 Beneficial interest in community Found - Ending $56241 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $634 |
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