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BEARTOOTH TRAILS: Form 990EZ, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BEARTOOTH TRAILS (EIN 27-0081619)
Tax period
2024-04-01 to 2025-03-31
Filed
2026-01-26
IRS object ID
202600269349200915
Schema version
2024v5.2
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)
Return2026-01-26T07:50:50-08:00ReturnTs
Tax Period End2025-03-31TaxPeriodEndDt

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 Begin2024-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN270081619EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Beartooth 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
Signature2026-01-26SignatureDt
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)
Tax2024TaxYr
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$186,468GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$96,497ContributionsGiftsGrantsEtcAmt
Program Service Revenue$30,418ProgramServiceRevenueAmt
Investment Income$5,068InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$1,076GainOrLossFromSaleOfAssetsAmt
Fundraising Gross Income$53,409FundraisingGrossIncomeAmt
Special Events Direct Expenses$21,842SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$31,567SpecialEventsNetIncomeLossAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$164,626TotalRevenueAmt
Salaries Other Comp Empl Bnft$37,822SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$6,015FeesAndOtherPymtToIndCntrctAmt
Other Expenses Total$78,451OtherExpensesTotalAmt
Total Expenses$122,288TotalExpensesAmt
Excess Or Deficit For Year$42,338ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$220,790NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$4,661OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$267,789NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$94,675BOYAmt
EOY$136,810EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$14,374BOYAmt
EOY$10,799EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$112,171BOYAmt
EOY$127,309EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$221,220BOYAmt
EOY$274,918EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$430BOYAmt
EOY$7,129EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$220,790BOYAmt
EOY$267,789EOYAmt
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.$27,696
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.$20,988
FieldValueIRS element (for citing)
Total Program Service Expenses$48,684TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Thomas Clark
Secretary7.00$0
Derek Stiegemeier
President7.00$0
Erika Purington
Director2.00$0
Midge Cross
Treasurer7.00$0
Jacob Cote
Director2.00$0
Luke Russell
Director2.00$0
Don Carroll
Vice President7.00$0
Maggie Jared
Director2.00$0
Nick Gaddy
Executive Dir.30.00$25,187
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 Minus3 Years$49,879CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$58,023CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$28,110CurrentTaxYearMinus1YearAmt
Current Tax Year$96,497CurrentTaxYearAmt
Total$232,509TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$58,445CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$39,715CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$19,919CurrentTaxYearMinus1YearAmt
Current Tax Year$30,418CurrentTaxYearAmt
Total$148,497TotalAmt

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 Minus3 Years$108,324CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$97,738CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$48,029CurrentTaxYearMinus1YearAmt
Current Tax Year$126,915CurrentTaxYearAmt
Total$381,006TotalAmt

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$381,006PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$1,203CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,563CurrentTaxYearMinus1YearAmt
Current Tax Year$5,068CurrentTaxYearAmt
Total$7,834TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$1,203CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,563CurrentTaxYearMinus1YearAmt
Current Tax Year$5,068CurrentTaxYearAmt
Total$7,834TotalAmt

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 Minus3 Years$108,324CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$98,941CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$49,592CurrentTaxYearMinus1YearAmt
Current Tax Year$131,983CurrentTaxYearAmt
Total$388,840TotalAmt
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$21,125GrossReceiptsEvent1Amt
Gross Revenue Event1$21,125GrossRevenueEvent1Amt
Other Direct Expenses Event1$14,764OtherDirectExpensesEvent1Amt
Event2OktoberfestEvent2Nm
Gross Receipts Event2$13,532GrossReceiptsEvent2Amt
Gross Revenue Event2$13,532GrossRevenueEvent2Amt
Food And Beverage Event2$2,000FoodAndBeverageEvent2Amt
Entertainment Event2$2,383EntertainmentEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$17,585GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$17,585GrossRevenueOtherEventsAmt
Food And Beverage Other Events$1,383FoodAndBeverageOtherEventsAmt
Oth Direct Expnss Other Events$1,212OthDirectExpnssOtherEventsAmt
Gross Receipts Total$52,242GrossReceiptsTotalAmt
Gross Revenue Total Events$52,242GrossRevenueTotalEventsAmt
Food And Beverage Total Events$3,383FoodAndBeverageTotalEventsAmt
Entertainment Total Events$2,383EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$15,976OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$21,742DirectExpenseSummaryEventsAmt
Net Income Summary$30,500NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (18 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1001Advertising and Promotion $5600
Other Expenses.1002Office Expenses $1575
Other Expenses.1005Travel $56
Other Expenses.1007Conferences, Conventions, and Meetings $922
Other Expenses.1009Depreciation $13390
Other Expenses.1012Insurance $5175
Other Expenses.1Trail Maintenance $19235
Other Expenses.2Lease $7340
Other Expenses.3Repairs & Maintenance $6952
Other Expenses.4Grooming $5603
Other Expenses.5Dues & Fees $4259
Other Expenses.6Miscellaneous Expenses $3732
Other Expenses.7Fuel Expense $2451
Other Expenses.8Workers Compensation Insurance $1472
Other Expenses.9Supplies $689
Other Assets.1Equipment - Beginning $49175 Equipment - Ending $58014
Other Assets.2Beneficial interest in community Found - Beginning $62996 Beneficial interest in community Found - Ending $69295
Total Liabilities.1001Accounts Payable and Accrued Expenses - Beginning $430 Accounts Payable and Accrued Expenses - Ending $7129

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