﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-13T17:22:21-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>391658423</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KERBERROSE SC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1255 LINCOLN STREET</AddressLine1Txt>
        <CityNm>RHINELANDER</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>54501</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>320353723</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RHINELANDER AREA SILENT TRAILS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>RHIN</BusinessNameControlTxt>
      <PhoneNum>7154990012</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 442</AddressLine1Txt>
        <CityNm>RHINELANDER</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>54501</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RALPH SOLOME JR</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7154990012</PhoneNum>
      <SignatureDt>2024-11-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANDREW CORDOVA CPA CMA</PreparerPersonNm>
      <PTIN>P01365132</PTIN>
      <PhoneNum>7153622727</PhoneNum>
      <PreparationDt>2024-11-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.RASTATRAILS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc6">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>67751</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>58827</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>3540</MembershipDuesAmt>
      <InvestmentIncomeAmt>259</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>4358</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>2096</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>2262</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>767</OtherRevenueTotalAmt>
      <TotalRevenueAmt>65655</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>7222</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1125</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>36825</OtherExpensesTotalAmt>
      <TotalExpensesAmt>45172</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>20483</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>44528</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>65011</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>45489</BOYAmt>
        <EOYAmt>38558</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>26684</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>45489</BOYAmt>
        <EOYAmt>65242</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>961</BOYAmt>
        <EOYAmt>231</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>44528</BOYAmt>
        <EOYAmt>65011</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROMOTE THE NON-MOTORIZED, RESPONSIBLE RECREATIONAL USE OF LANDS OPEN TO THE PUBLIC FOR THE ENJOYMENT OF ALL.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>NORDIC TRAILS - PROMOTE, SUSTAIN AND IMPROVE LOCAL HIKING, BIKING, SNOWSHOE AND SKI TRAILS, INCLUDING GROOMING TRAILS IN THE NOSE LAKE AREA.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>22970</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RASTA - PROMOTE, SUSTAIN AND IMPROVE LOCAL HIKING, BIKING, SNOWSHOE AND SKI TRAILS, INCLUDING GROOMING TRAILS IN THE WASHBURN AREA.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>16632</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RNCMBT - PROVIDE SUPPORT AND COACHING TO THE LOCAL MOUNTAIN BIKE TEAMS/GROUPS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2576</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>42178</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA MACFARLAND</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE CHURCH</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH REIDINGER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RALPH SOLOME JR</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEN KUNTZ</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JON SIMONSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK GOLOMSKI</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>WI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>RALPH SOLOME JR</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 442</AddressLine1Txt>
          <CityNm>RHINELANDER</CityNm>
          <StateAbbreviationCd>WI</StateAbbreviationCd>
          <ZIPCd>54501</ZIPCd>
        </USAddress>
        <PhoneNum>7154990012</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>56473</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>61217</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49826</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>44976</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58827</CurrentTaxYearAmt>
        <TotalAmt>271319</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>56473</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>61217</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49826</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>44976</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58827</CurrentTaxYearAmt>
        <TotalAmt>271319</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>5435</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>265884</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>16</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>33</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>259</CurrentTaxYearAmt>
        <TotalAmt>334</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1362</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>480</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>421</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>815</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3540</CurrentTaxYearAmt>
        <TotalAmt>6618</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>278271</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>13617</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.95550</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>RNCMBT DUES 6,618</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLENAOUS 527 APPAREL AND TEAM JERSEYS 240 TOTAL 767</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PAYPAL FEES 163 POSTAGE 408 BUSINESS EXPENSE 199 WORKMANS COMP INSURANCE 648 LIABILITY INSURANCE 3,818 GROOMER OPERATING EXPENSE 12,654 TRAIL DEVELOPMENT 7,926 TRAIL MAINTENANCE 4,888 MEMBERSHIP COSTS 966 SUPPLIES 2,576 CREDIT CARD FEES 8 WEBSITE 773 BANK SERVICE CHARGES 388 MEETING EXPENSE 89 NON-INVESTMENT DEPRECIATION 1,321 TOTAL 36,825</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT SHED-PERCH LAKE 0 6,460 LESS ACCUMULATED DEPRECIATION 0 115 GROOMING DRAG UNIT-YELLOWSTONE 0 11,500 LESS ACCUMULATED DEPRECIATION 0 1,027 SNOWMOBILE-ANTIGO YAHAMA 0 10,045 LESS ACCUMULATED DEPRECIATION 0 179 TOTAL 0 26,684</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 961 231</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PROMOTE THE NON-MOTORIZED, RESPONSIBLE RECREATIONAL USE OF LANDS OPEN TO THE PUBLIC FOR THE ENJOYMENT OF ALL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>