2026-05-27T06:56:34-07:00 2024-12-31 823412808 CORNERSTONE CPA SOLUTIONS LLC 706 Karamol Court Petoskey MI 49770 990 2024-01-01 383263521 Top of Michigan Trails Council TOPO 2313488280 1687 M-119 Petoskey MI 49770 Brent Bolin Executive Dir. 2026-05-27 true true Gregory Bennett P01588640 2317153880 2024 2025-03-06 01:10:19Z X Brent Bolin 1687 M-119 Petoskey MI 49770 347614 false X www.trailscouncil.org X 1995 MI WE ADVOCATE AND FACILITATE THE DEVELOPMENT OF A NETWORK OF MULTIPURPOSE RECREATIONAL TRAILS IN NORTHERN LOWER MICHIGAN. CURRENTLY THERE ARE 325 MILES OF TRAIL IN OUR INVENTORY AND MOST ARE CLASSIFIED AS "IMPROVED." PROVIDED TECHNICAL ASSISTANCE TO LOCAL TRAIL COMMITTEES FOR THE BURT LAKE TRAIL, CENTRAL LAKE TO BELLAIRE TRAIL, LITTLE TRAVERSE WHEELWAY, BOYNE CITY TO CHARLEVOIX TRAIL, AND THE HIGH COUNTRY PATHWAY. CONTINUED COLLABORATION WITH TART TRAILS OF TRAVERSE CITY ON THE NAKWEMA TRAILWAY (FORMERLY KNOWN AS TRAVERSE CITY TO CHARLEVOIX TRAIL). 15 14 4 50 0 353906 296471 1081 9233 10833 34160 39229 397299 347614 0 0 185686 199993 0 119969 238215 229159 423901 429152 -26602 -81538 859319 780767 3206 3401 856113 777366 We advocate and facilitate the development of a network of multipurpose recreational trails in Northern Lower Michigan. false false 244891 PROVIDED TECHNICAL ASSISTANCE TO LOCAL TRAIL COMMITTEES FOR THE BURTLAKE TRAIL, CENTRAL LAKE TO BELLAIRE TRAIL, LITTLE TRAVERSE WHEELWAY,BOYNE CITY TO CHARLEVOIX TRAIL, AND THE HIGH COUNTRY PATHWAY.CONTINUED COLLABORATION WITH TART TRAILS OF TRAVERSE CITY ON THE NAKWEMA TRAILWAY FORMERLY KNOWN AS TRAVERSE CITY TO CHARLEVOIX TRAIL, 244891 true true false false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 4 0 true 4 true false false false false false false false 0 false false false false false false false X 15 14 false false false false false false false true true false false true true true true true true true false false MI X X X Brent Bolin 2313488280 1687 M-119 Petoskey MI 49770 Brent Bolin Executive Dir. 40.00 0.00 X 90084 0 0 Becca Nelson Assistant Dir. 40.00 0.00 X 56650 0 0 James Conboy President 1.00 0.00 X 0 0 0 Mona O'Neil Treasurer 3.00 0.00 X 0 0 0 Brian Slater Secretary 1.00 0.00 X X 0 0 0 Ric Loyd Director 1.00 0.00 X 0 0 0 Lindsey Clark Director 1.00 0.00 X 0 0 0 Max Putters Director 1.00 0.00 X 0 0 0 Michael Sheean Director 1.00 0.00 X 0 0 0 Tom Ling President 3.00 0.00 X X 0 0 0 Kate Scollin Vice President 1.00 0.00 X X 0 0 0 Liam Dreyer Director 1.00 0.00 X 0 0 0 Slava Mykhayls Director 1.00 0.00 X 0 0 0 Margie Reh Director 1.00 0.00 X 0 0 0 John Scholten Director 1.00 0.00 X 0 0 0 146734 0 false false false 0 1399 295072 296471 1081 3033 3033 0 0 0 7800 7800 7800 7800 39229 39229 0 0 0 347614 11914 0 0 0 0 146734 62176 33851 50707 38728 18085 8243 12400 0 0 0 14531 6278 3354 4899 0 0 8700 8700 0 0 0 0 0 1193 895 298 5140 3084 2056 0 0 0 0 0 0 0 31002 28617 2385 3720 2232 1488 Restricted expenses 108424 108424 Contract Labor 26000 26000 Printing and Publications 12462 12462 Race Fundraising 11521 11521 20997 15100 3917 1980 429152 244891 64292 119969 190447 117405 194550 205383 0 0 0 0 0 0 0 632274 174295 474322 457979 0 0 0 0 0 859319 780767 3206 3401 3206 3401 X 638985 567546 217128 209820 856113 777366 859319 780767 -81538 2791 X false false false X 316490 496355 387514 360974 307992 1869325 7441 12422 25893 27092 28789 101637 0 0 0 323931 508777 413407 388066 336781 1970962 0 0 1970962 2980 1353 88 9233 10833 24487 -11701 -11701 2980 1353 -11613 9233 10833 12786 0 20535 20535 326911 510130 422329 397299 347614 2004283 0.98340 0.98630 0.00640 0.00330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50000 50000 261119 60536 200583 250071 62549 187522 30586 15073 15513 40498 36137 4361 457979 Payroll Taxes 3401 3401 X X X X X true Adventure Advocates LLC 476 Island View Dr Traverse City MI 49696 Donor Outreach Program false 26000 26000 MI Race Fundraisers 39229 39229 39229 39229 39229 Form 990, Part VI, Section B, Line 11b THE EXECUTIVE DIRECTOR AND THE PRESIDENT OR TREASURER OF THE BOARD REVIEW THE RETURN BEFORE SIGNING. IF THERE ARE ANY ISSUES WITH THE RETURN, IT WILL BE BROUGHT TO THE ATTENTION OF THE FULL BOARD OF DIRECTORS AND THE ISSUES WILL BE RESOLVED BEFORE THE RETURN IS FILED. Form 990, Part VI, Section B, Line 12c Directors and employees complete a required conflict of interest disclosure at the beginning of their tenure and annually thereafter. Form 990, Part VI, Section B, Line 15a THE ORGANIZATION HAS AN ANNUAL REVIEW PROCESS IN DECEMBER THAT INCLUDES A WRITTEN PERFORMANCE APPRAISAL WHICH IS CREATED BY THE PRESIDENT AND OTHER MEMBERS OF THE EXECUTIVE COMMITTEE. THE APPRAISAL IS TIED TO ANNUAL GOALS ESTABLISHED FOR THE BOARD AND EXECUTIVE DIRECTOR. THE BOARD THEN DECIDES IF A CHANGE IN COMPENSATION IS APPROPRIATE BASED ON BOTH THE APPRAISAL AND BUDGET. WE DO NOT COLLECT COMPARABILITY DATA. Form 990, Part VI, Section C, Line 18 Physical copies are always available in our office or upon request.Electronic copies are always available upon request.Key documents are made available electronically on our website. Form 990, Part VI, Section C, Line 19 Physical copies are always available in our office or upon request.Electronic copies are always available upon request.Key documents are made available electronically on our website. Amended Explanation Program expenses for assets not owned/controlled by organization were incorrectly capitalized as fixed assets.