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    <ReturnTs>2026-04-07T19:08:34-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
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      <EIN>911750761</EIN>
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        <BusinessNameLine1Txt>GREAT SHASTA RAIL TRAIL ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GREA</BusinessNameControlTxt>
      <PhoneNum>5309256362</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O Box 221</AddressLine1Txt>
        <CityNm>McCloud</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>96057</ZIPCd>
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    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>April Gray</PersonNm>
      <PersonTitleTxt>Secretary/Treasurer</PersonTitleTxt>
      <PhoneNum>5302610884</PhoneNum>
      <SignatureDt>2026-04-07</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>www.greatshastarailtrail.org</WebsiteAddressTxt>
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      <TotalExpensesAmt>190272</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-144293</ExcessOrDeficitForYearAmt>
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        <EOYAmt>48816</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>350000</EOYAmt>
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      <PrimaryExemptPurposeTxt>To own, manage, and maintain 80 miles of railbed for public recreation.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Program Service: Provide a trail between the towns of McCloud and Burney for public recreation. We paid to host our web page, paid site fees, obtained permits, filed reports, recruited appropriate consultants to keep forty miles of trail open 24 hours a day every day and information about the trail available to the public.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>6435</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Program Service: Expand the trail Volunteers wrote grant applications, recruited qualified engineering firms, supervised consultants work doing environmental studies required for permits to install a new bridge to replace the failed Dry Creek Bridge. Volunteers selected a qualified construction firm and supervised its work removing the old Dry Creek Bridge and building a new replacement bridge.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>178422</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>243399</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The trail's volunteer trail maintenance manager periodically takes a work crew (all volunteer) out to the trail to work on specific maintenance functions that can only be done by hand. Those crews clear culverts to prevent flooding, cut back impinging forest growth to keep the trail clear and make small repairs to the trail bed. Volunteers bring their own tools and donate the mileage on their vehicles.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Started in error.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>249834</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jerry Harmon</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>13</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>April Gray</PersonNm>
        <TitleTxt>Secretary/Treasurer</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tina Peluso</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>David Donica</PersonNm>
        <TitleTxt>Director</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ben Miles</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jenifer Rishel</PersonNm>
        <TitleTxt>Director</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tamara Hanna-Goodner</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mike Goodner</PersonNm>
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      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
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      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
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        <BusinessName>
          <BusinessNameLine1Txt>M Peters Inc</BusinessNameLine1Txt>
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          <CityNm>Yreka</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>96097</ZIPCd>
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        <CurrentTaxYearMinus3YearsAmt>49867</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20657</CurrentTaxYearMinus2YearsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Computer software $724, Fees $328, Insurance $3593, Internet $166, Memberships $230, Office Equipment $174, Property tax $84</ExplanationTxt>
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      <ExplanationTxt>This organization is a very small rural non-profit with no staff. The volunteer Board of Directors does all of the work necessary to keep the organization going. The Board member responsible for doing the taxes has been ill and unable to do complex tasks such as filing taxes until now. We're working to train back-up volunteer so that this won't happen again.</ExplanationTxt>
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