2026-01-07T14:49:44-05:00 2025-09-30 411414667 ESTERBROOKS CPAS LTD 302 W SUPERIOR ST STE200 DULUTH MN 55802 990 2024-10-01 411569104 SUPERIOR HIKING TRAIL ASSOCIATION SUPE 2188342700 PO BOX 315 TWO HARBORS MN 55616 EVAN ALMEROTH TREASURER 2188342700 2026-01-05 true false MICHAEL A PEDERSON P00454472 2187276846 2026-01-05 2024 2025-03-06 01:10:19Z LISA LUOKKALA PO BOX 315 TWO HARBORS MN 55616 1414638 false X WWW.SUPERIORHIKING.ORG X 1986 MN TO BUILD AND MAINTAIN THE SUPERIOR HIKING TRAIL, A PUBLIC TRAIL IN NORTHEASTERN MINNESOTA AND TO PROVIDE INFORMATION AND EDUCATION ABOUT THE TRAIL AND THE ENVIRONMENT THROUGH WHICH THE TRAIL PASSES. 15 15 9 600 28486 2080 1075962 1263559 0 1843 8704 93086 87446 1170891 1359709 0 0 397915 410245 0 77549 735451 844679 1133366 1254924 37525 104785 1013369 1153976 154107 162799 859262 991177 TO BUILD AND MAINTAIN THE SUPERIOR HIKING TRAIL, A PUBLIC TRAIL IN NORTHEASTERN MINNESOTA AND TO PROVIDE INFORMATION AND EDUCATION ABOUT THE TRAIL AND THE ENVIRONMENT THROUGH WHICH THE TRAIL PASSES. false false 1044764 58960 TO CONSTRUCT AND MAINTAIN THE SUPERIOR HIKING TRAIL FOR GENERAL PUBLIC USE WITH THE ASSISTANCE OF OVER 600 VOLUNTEERS, WHO CONTRIBUTED OVER 10,750 HOURS OF VOLUNTEER LABOR IN 2025. IT IS ESTIMATED THAT USERS OF THE TRAIL MAKE MORE THAN 400,000 VISITS TO HIKE, BACKPACK, OR SHOWNSHOE ON THE TRAIL EACH YEAR. THERE ARE NO FEES TO HIKE OR CAMP ON THE TRAIL. 1044764 true true false false false false false false false false true false false true true false true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 16 0 9 true true true false false false false false false false false false false false X 15 15 false true false false false false false true true false false true true true true true true true false false MN X X LISA LUOKKALA 2188342700 618 1ST AVENUE TWO HARBORS MN 55616 LISA LUOKKALA EXECUTIVE DI 40.00 X 81327 0 10611 BARRY CATTADORIS CHAIR 1.00 X X 0 0 0 MYRTLE TURNQUIST VICE CHAIR 1.00 X X 0 0 0 BETH TOSO SECRETARY 1.00 X X 0 0 0 EVAN ALMEROTH TREASURER 1.00 X X 0 0 0 RYAN BLAISDELL BOARD MEMBER 1.00 X 0 0 0 AILEEN LYLE BOARD MEMBER 1.00 X 0 0 0 STEVE SHARKEY BOARD MEMBER 1.00 X 0 0 0 JOHN MCDONALD BOARD MEMBER 1.00 X 0 0 0 RYAN HOLDORF BOARD MEMBER 1.00 X 0 0 0 ROB GARCIA-GRADOVILLE BOARD MEMBER 1.00 X 0 0 0 RON HENDRICKSON BOARD MEMBER 1.00 X 0 0 0 HOLLY KOSTRZEWSKI BOARD MEMBER 1.00 X 0 0 0 TIM KROHN BOARD MEMBER 1.00 X 0 0 0 MADELINE HARMS BOARD MEMBER 1.00 X 0 0 0 LLOYD VOGEL BOARD MEMBER 1.00 X 0 0 0 KAREN KETCHMARK BOARD MEMBER 1.00 X 0 0 0 KAREN KODZIK BOARD MEMBER 1.00 X 0 0 0 MIKE WARD BOARD MEMBER 1.00 X 0 0 0 81327 10611 false false false 144690 441454 677415 49169 1263559 8704 8704 142375 54929 87446 58960 28486 1359709 58960 28486 8704 X 96018 53769 36487 5762 236774 203136 4886 28752 7162 6141 153 868 45708 37655 2825 5228 24583 19167 2827 2589 69646 69646 137298 137298 4618 4618 60883 38343 6604 15936 6005 4670 1335 18035 13864 2177 1994 8709 5958 1164 1587 10055 7282 1790 983 35722 34739 513 470 12675 10232 2443 TRAIL EXPENSES 462103 462103 MISCELLANEOUS 10432 2653 352 7427 LAND 7754 7754 INCOME TAXES 744 744 1254924 1044764 132611 77549 226521 166270 158023 221363 136279 247946 6241 5941 39496 38696 19441 22385 382065 189370 173125 192695 13843 10586 240400 248094 1013369 1153976 102917 131045 51190 31754 154107 162799 X 854364 988205 4898 2972 859262 991177 1013369 1153976 104785 27130 X false true X true false X 714671 903610 785487 1075068 1263559 4742395 714671 903610 785487 1075068 1263559 4742395 4742395 826 564 949 1843 8704 12886 8992 8077 2062 3538 2080 24749 4780030 505136 0.99210 0.75280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 112073 112073 269992 189370 80622 192695 BENEFICIAL INTEREST 216340 OPERATING LEASE RIGHT-OF-USE ASSETS 31754 248094 OPERATING LEASE LIABILITIES 31754 31754 1387739 27130 900 28030 1359709 1359709 1255824 900 900 1254924 1254924 X 1 48500 ESTIMATED MARKET VALUE X OTHER GOODS 9 669 COMPARABLE ITEM DATA false false false FORM 990, PAGE 6, PART VI, LINE 3 NAME OF MANAGEMENT COMPANY IS 33FINANCESEAT LLC. SERVICES PROVIDED BY 33FINANCESEAT LLC ARE FINANCIAL OPERATIONS FOR SUPERIOR HIKING TRAIL ASSOCIATION. 33FINANCESEAT WAS PAID 60,000 FOR SERVICES PROVIDED DURING THE YEAR ENDING SEPTEMBER 30, 2025. FORM 990, PAGE 6, PART VI, LINE 11B EXECUTIVE DIRECTOR AND FINANCE COMMITTEE MEMBERS REVIEW AND DISCUSS FORM 990. TREASURER DISCUSSES FORM 990 WITH THE ENTIRE BOARD BEFORE THE FORM 990 IS SIGNED. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ANNUALLY SIGN CONFLICT OF INTEREST DISCLOSURE STATEMENTS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS ADOPTED AN EXECUTIVE COMPENSATION POLICY WHEREBY THE EXECUTIVE COMMITTEE GATHERS A VARIETY OF APPROPRIATE DATA AND SETS THE EXECUTIVE DIRECTOR COMPENSATION AND DOCUMENTS THE DECISION ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G TRAIL MAINTENANCE CONTRACTORS 130,563 0 0 PROGRAM - OTHER 6,735 0 0 TOTAL 137,298 0 0