BETA

BEARTOOTH TRAILS: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BEARTOOTH TRAILS (EIN 27-0081619)
Tax period
2023-04-01 to 2024-03-31
Filed
2025-02-06
IRS object ID
202510379349200726
Schema version
2023v6.0
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)
Return2025-02-06T08:57:19-08:00ReturnTs
Tax Period End2024-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN475039607PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MANGIS ACCOUNTING CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1923 Broadwater SquareAddressLine1Txt
CityBillingsCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59101ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2023-04-01TaxPeriodBeginDt

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
Phone4064461606PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1872AddressLine1Txt
CityRed LodgeCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59068ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDerek StiegemeierPersonNm
Person TitlePresidentPersonTitleTxt
Signature2025-02-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLaurie BroganPreparerPersonNm
PTINP00959935PTIN
Phone4062525550PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$110,718GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$28,110ContributionsGiftsGrantsEtcAmt
Program Service Revenue$19,919ProgramServiceRevenueAmt
Investment Income$1,563InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$613GainOrLossFromSaleOfAssetsAmt
Fundraising Gross Income$60,513FundraisingGrossIncomeAmt
Special Events Direct Expenses$37,086SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$23,427SpecialEventsNetIncomeLossAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$73,632TotalRevenueAmt
Salaries Other Comp Empl Bnft$12,071SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$3,736FeesAndOtherPymtToIndCntrctAmt
Other Expenses Total$117,711OtherExpensesTotalAmt
Total Expenses$133,518TotalExpensesAmt
Excess Or Deficit For Year-$59,886ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$275,050NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$5,626OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$220,790NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$140,833BOYAmt
EOY$94,675EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$18,666BOYAmt
EOY$14,374EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$116,185BOYAmt
EOY$112,171EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$275,684BOYAmt
EOY$221,220EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$634BOYAmt
EOY$430EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$275,050BOYAmt
EOY$220,790EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeTo promote non-motorized trails along the Beartooth Front.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtProgram Service ExpensesProgramServiceExpensesAmt
Prepare and maintain 25K of tracks for nordic skiing at the Red Lodge Nordic Center and West Fork Road. Programs and clinics are offered at the Nordic Center.$35,124
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.$55,575
FieldValueIRS element (for citing)
Total Program Service Expenses$90,699TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Jennifer Drinkwalter
Secretary2.00$0
Derek Stiegemeier
President7.00$0
Bill Foisy
Director2.00$0
Midge Cross
Treasurer7.00$0
Jacob Cote
Director2.00$0
Melisa Griffith
Vice President2.00$0
Don Carroll
Director2.00$0
Erika Purington
Director2.00$0
Brian Sweet
Director2.00$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
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRed Lodge CPAPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1515 North BroadwayAddressLine1Txt
CityRed LodgeCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59068ZIPCd
FieldValueIRS element (for citing)
Phone4064461383PhoneNum
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 Minus2 Years$49,879CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$58,023CurrentTaxYearMinus1YearAmt
Current Tax Year$28,110CurrentTaxYearAmt
Total$136,012TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$58,445CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$39,715CurrentTaxYearMinus1YearAmt
Current Tax Year$19,919CurrentTaxYearAmt
Total$118,079TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$108,324CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$97,738CurrentTaxYearMinus1YearAmt
Current Tax Year$48,029CurrentTaxYearAmt
Total$254,091TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$254,091PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$1,203CurrentTaxYearMinus1YearAmt
Current Tax Year$1,563CurrentTaxYearAmt
Total$2,766TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$1,203CurrentTaxYearMinus1YearAmt
Current Tax Year$1,563CurrentTaxYearAmt
Total$2,766TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$108,324CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$98,941CurrentTaxYearMinus1YearAmt
Current Tax Year$49,592CurrentTaxYearAmt
Total$256,857TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind
Public Support CY5090.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Gear SwapEvent1Nm
Gross Receipts Event1$28,834GrossReceiptsEvent1Amt
Gross Revenue Event1$28,834GrossRevenueEvent1Amt
Other Direct Expenses Event1$20,880OtherDirectExpensesEvent1Amt
Event2OktoberfestEvent2Nm
Gross Receipts Event2$11,495GrossReceiptsEvent2Amt
Gross Revenue Event2$11,495GrossRevenueEvent2Amt
Food And Beverage Event2$3,792FoodAndBeverageEvent2Amt
Entertainment Event2$1,700EntertainmentEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$15,940GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$15,940GrossRevenueOtherEventsAmt
Food And Beverage Other Events$279FoodAndBeverageOtherEventsAmt
Oth Direct Expnss Other Events$4,707OthDirectExpnssOtherEventsAmt
Gross Receipts Total$56,269GrossReceiptsTotalAmt
Gross Revenue Total Events$56,269GrossRevenueTotalEventsAmt
Food And Beverage Total Events$4,071FoodAndBeverageTotalEventsAmt
Entertainment Total Events$1,700EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$25,587OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$31,358DirectExpenseSummaryEventsAmt
Net Income Summary$24,911NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (20 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1001Advertising and Promotion $2606
Other Expenses.1002Office Expenses $1394
Other Expenses.1005Travel $743
Other Expenses.1007Conferences, Conventions, and Meetings $3493
Other Expenses.1009Depreciation $15061
Other Expenses.1012Insurance $4370
Other Expenses.1Trail Maintenance $53625
Other Expenses.2Equipment $15132
Other Expenses.3Repairs & Maintenance $6416
Other Expenses.4Grooming $4425
Other Expenses.5Lease $3415
Other Expenses.6Supplies $1807
Other Expenses.7Miscellaneous Expenses $1670
Other Expenses.8Workers Compensation Insurance $1278
Other Expenses.9Dues & Fees $1110
Other Expenses.10Fuel Expense $1087
Other Expenses.11Education $79
Other Assets.1Equipment - Beginning $59944 Equipment - Ending $49175
Other Assets.2Beneficial interest in community Found - Beginning $56241 Beneficial interest in community Found - Ending $62996
Total Liabilities.1001Accounts Payable and Accrued Expenses - Beginning $634 Accounts Payable and Accrued Expenses - Ending $430

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