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BEARTOOTH TRAILS: Form 990EZ, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
BEARTOOTH TRAILS (EIN 27-0081619)
Tax period
2021-04-01 to 2022-03-31
Filed
2022-08-15
IRS object ID
202202279349201900
Schema version
2021v4.0
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

FieldValueIRS element (for citing)
Return2022-08-15T17:14:16-05:00ReturnTs
Tax Period End2022-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN831587980PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ELFERING ACCOUNTING INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 205AddressLine1Txt
CityRED LODGECityNm
State AbbreviationMTStateAbbreviationCd
ZIP590680205ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2021-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN270081619EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BEARTOOTH RECREATIONAL TRAILSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBEARBusinessNameControlTxt
Phone4064260550PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1872AddressLine1Txt
CityRED LODGECityNm
State AbbreviationMTStateAbbreviationCd
ZIP59068ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM FOISYPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4064260550PhoneNum
Signature2022-08-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstWILLIAM RPersonFirstNm
Person LastFOISYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonVICKIE ELFERINGPreparerPersonNm
PTINP02148538PTIN
Phone4064251952PhoneNum
Preparation2022-08-15PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressWWW.BEARTOOTHTRAILS.ORGWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$111,624GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$49,879ContributionsGiftsGrantsEtcAmt
Program Service Revenue$24,349ProgramServiceRevenueAmt
Investment Income$7,362InvestmentIncomeAmt
Sale Of Assets Gross$3,300SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$5,450CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets-$2,150GainOrLossFromSaleOfAssetsAmt
Fundraising Gross Income$26,734FundraisingGrossIncomeAmt
Special Events Direct Expenses$16,855SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$9,879SpecialEventsNetIncomeLossAmt
Total Revenue$89,319TotalRevenueAmt
Salaries Other Comp Empl Bnft$4,480SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$6,558FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$4,142OccupancyRentUtltsAndMaintAmt
Other Expenses Total$73,797OtherExpensesTotalAmt
Total Expenses$88,977TotalExpensesAmt
Excess Or Deficit For Year$342ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$234,588NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$918OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$235,848NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$146,540BOYAmt
EOY$145,951EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$24,483BOYAmt
EOY$21,395EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$63,565BOYAmt
EOY$68,502EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$234,588BOYAmt
EOY$235,848EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$234,588BOYAmt
EOY$235,848EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeBUILDING AND MAINTAINING NONMOTORIZED TRAILS FOR PUBLIC USEPrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtProgram 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, 4,500 DOCUMENTED USERS DURING THE 2021-2022 WINTER SEASON$34,762
SUMMER PROGRAM ACTIVITIES IN WHICH MULIT-USE NON-MOTORIZED TRAILS IN THE RED LODGE AREA ARE CONSTRUCTED AND MAINTAINED PRIMARILY ON PUBLIC PROPERTY FOR THE BENEFIT OF RESIDENTS AND VISITORS.$19,383
KIDS SKI RENTALS IN WHICH NORDIC SKIS AND BOOTS ARE PROVIDED TO YOUTH FOR THE USE IN SPONSORED SKI LESSONS AND OTHER SKI ACTIVITIES. EXPENSES ARE RELATED TO EQUIPMENT MAINTENANCE AND REPLACEMENT. APPROXIMATELY 100 PAIRS OF SKIS WERE RENTED DURING THE 2021-2022 WINTER SEASON.$2,821
FieldValueIRS element (for citing)
Total Program Service Expenses$56,966TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
JENNIFER DRIKWALTER
PRESIDENT8.00$0
DEREK STIEGEMEIER
VICE PRESIDE1.00$0
WILLIAM FOISY
TREASURER10.00$0
JOHN CLAYTON
SECRETARY3.00$0
ANITA PHILLIPSBON
DIRECTOR1.00$0
DAN SIEFERT
DIRECTOR6.00$0
MARCI DYE
DIRECTOR3.00$0
TERRILL JONES
DIRECTOR3.00$0
TOM KOHLEY
DIRECTOR8.00$0
HEIDI GILBERT
DIRECTOR6.00$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonWILLIAM R FOISYPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1872AddressLine1Txt
CityRED LODGECityNm
State AbbreviationMTStateAbbreviationCd
ZIP59068ZIPCd
FieldValueIRS element (for citing)
Phone4064260550PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year$49,879CurrentTaxYearAmt
Total$49,879TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year$58,445CurrentTaxYearAmt
Total$58,445TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year$108,324CurrentTaxYearAmt
Total$108,324TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$108,324PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year$108,324CurrentTaxYearAmt
Total$108,324TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GEAR SWAPEvent1Nm
Gross Receipts Event1$18,912GrossReceiptsEvent1Amt
Gross Revenue Event1$18,912GrossRevenueEvent1Amt
Other Direct Expenses Event1$14,616OtherDirectExpensesEvent1Amt
Event2KIDS RENTALEvent2Nm
Gross Receipts Event2$5,325GrossReceiptsEvent2Amt
Gross Revenue Event2$5,325GrossRevenueEvent2Amt
Other Direct Expenses Event2$2,130OtherDirectExpensesEvent2Amt
Gross Receipts Total$24,237GrossReceiptsTotalAmt
Gross Revenue Total Events$24,237GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$16,746OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$16,746DirectExpenseSummaryEventsAmt
Net Income Summary$7,491NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 16EXPENSES WEBSITE 1,233 RACE SPONSORSHIP 250 WORKERS COMP 544 GENERAL INSURANCE 5,186 INSURANCE - D & O 797 REPAIRS AND MAINT 7,286 GAS EQUIPMENT 2,066 SNOW PLOWING 6,059 COMMUNITY BIKE 345 BANK FEE 208 DUES AND SUBCRIPTION 1,083 ANNUAL MEETING 200 TRAVEL 40 BIKES 1,231 KIDS RENTAL EXPENSE 2,821 TRAIL DEVELOPMENT 17,544 NON-INVESTMENT DEPRECIATION 26,904 TOTAL 73,797
FORM 990-EZ, PART I, LINE 20BOOK / TAX DEPRECIATION DIFFERENCE 918
FORM 990-EZ, PART II, LINE 24NORDIC CENTER WARMING HUT 0 11,023 LESS ACCUMULATED DEPRECIATION 0 11,023 LAND IMPROVEMENTS - PARKI 0 2,469 LESS ACCUMULATED DEPRECIATION 0 241 LAND IMPROVEMENTS - BRIDG 0 4,646 LESS ACCUMULATED DEPRECIATION 0 454 SNOW TRAILER 0 8,680 LESS ACCUMULATED DEPRECIATION 0 5,139 ARCTIC CAT SNOWMOBILE 201 0 14,514 LESS ACCUMULATED DEPRECIATION 0 8,592 GINZU GROOMER 0 6,724 LESS ACCUMULATED DEPRECIATION 0 3,981 GINZU GROOMER/TRACKSETTER 0 2,791 ARTIC CAT SNOWMOBILE 2016 0 9,320 LESS ACCUMULATED DEPRECIATION 0 537 ARTIC CAT SNOWMOBILE 2017 0 10,529 LESS ACCUMULATED DEPRECIATION 0 7,424 CAPITAL IMPROVEMENTS 0 7,368 LESS ACCUMULATED DEPRECIATION 0 720 2021 HONDA PIONEER 0 25,892 LESS ACCUMULATED DEPRECIATION 0 895 LAND IMPOROVEMENT - PARKING LOT 0 610 LESS ACCUMULATED DEPRECIATION 0 5 HONDA HUT 0 2,653 LESS ACCUMULATED DEPRECIATION 0 22 TRAIL TOOLS 0 345 LESS ACCUMULATED DEPRECIATION 0 29 63,565 0 TOTAL 63,565 68,502
FORM 990-EZ, PART III, LINE 30KIDS SKI RENTALS IN WHICH NORDIC SKIS AND BOOTS ARE PROVIDED TO YOUTH FOR THE USE IN SPONSORED SKI LESSONS AND OTHER SKI ACTIVITIES. EXPENSES ARE RELATED TO EQUIPMENT MAINTENANCE AND REPLACEMENT. APPROXIMATELY 100 PAIRS OF SKIS WERE RENTED DURING THE 2021-2022 WINTER SEASON.

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