Nonprofit · EIN 16-1693766
OLD WEST SPECIAL TRAILS INC
Tax-exempt · COLLIERVILLE, TN 38017
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $504,741 | $610,110 | -$105,369 | $1,276,502 | $1,077,330 | $199,172 |
| December 31, 2024 | 990 | $618,562 | $633,243 | -$14,681 | $1,463,989 | $1,159,448 | $304,541 |
| December 31, 2023 | 990 | $678,233 | $636,412 | $41,821 | $1,676,058 | $1,115,995 | $560,063 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $38,632
- of which government grants
- $38,632
- Program service revenue
- $466,109
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $61,006
- Salaries, compensation and benefits (total)
- $80,144
- Professional fundraising fees
- $0
- Accounting fees
- $1,724
- Occupancy
- $35,999
- Travel
- $8,358
- Depreciation
- $75,665
- Program services (functional)
- $576,080
- Management and general (functional)
- $26,015
- Fundraising (functional)
- $8,015
Balance sheet and other
- Total assets, start of year
- $1,463,989
- Total assets, end of year
- $1,276,502
- Total liabilities, end of year
- $1,077,330
- Net assets, end of year
- $199,172
- Land, buildings and equipment
- $1,194,436
- Net assets without donor restrictions
- $199,172
- Gross receipts
- $504,741
- Employees
- 2
- Volunteers
- 25
- Year formed
- 2002
- State of legal domicile
- TN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRET BAUMFIND | DIRECTOR Trustee or director | – | $0 |
| CHRIS COOLEY | VICE PRESIDE Trustee or director, Officer | – | $0 |
| DANNY COOLEY | PRESIDENT Trustee or director, Officer | – | $0 |
| DEBBIE COOLEY | DIRECTOR Trustee or director | – | $0 |
| ANGIE HILL | SECRETARY Trustee or director, Officer | – | $0 |
| JANELLE JOHNSON | DIRECTOR Trustee or director | – | $0 |
| KAMMIE A KILEY | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANNY COOLEY | PRESIDENT Trustee or director, Officer | 50 | $30,435 |
| DEBBIE COOLEY | DIRECTOR Trustee or director | 40 | $30,435 |
| BRET BAUMFIND | DIRECTOR Trustee or director | 1 | $0 |
| BRITTANY BEAVER | DIRECTOR Trustee or director | 1 | $0 |
| CHRIS COOLEY | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| KERRY CURTIS | DIRECTOR Trustee or director | 2 | $0 |
| ANGIE HILL | SECRETARY Trustee or director, Officer | 2 | $0 |
| JANELLE JOHNSON | DIRECTOR Trustee or director | 1 | $0 |
| KAMMIE A KILEY | DIRECTOR Trustee or director | 20 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANNY COOLEY | PRESIDENT Trustee or director, Officer | 40 | $29,460 |
| DEBBIE COOLEY | DIRECTOR Trustee or director | 2 | $29,460 |
| ANGIE DANNER | SECRETARY Trustee or director, Officer | 10 | $0 |
| KAMMIE A KILEY | DIRECTOR Trustee or director | 25 | $0 |
| BRET BAUMFIND | DIRECTOR Trustee or director | 2 | $0 |
| JANELLE JOHNSON | DIRECTOR Trustee or director | 2 | $0 |
| CHRIS G COOLEY | VICE PRESIDENT Trustee or director, Officer | 35 | $0 |
| BRITTANY BEAVER | DIRECTOR Trustee or director | 2 | $0 |
| KERRY CURTIS | DIRECTOR Trustee or director | 2 | $0 |
| PAUL CURTIS | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 12280 MACON RD, COLLIERVILLE, TN 38017-4821
- In care of
- % DANNY COOLEY
- Principal officer (990 for 2025)
- DANNY COOLEY, 12280 MACON RD, COLLIERVILL, TN 38017
- Signed the 990
- DANNY COOLEY, PRESIDENT
- Phone
- (901) 485-4103
- Return prepared by
- GREG SHELTON CPAS
Mission
CHANGING CHILDREN'S LIVES ONE HORSE RIDE AT A TIME.
Program accomplishments
- OLD WEST SPECIAL TRAILS PROVIDES HORSE RIDING LESSONS AND SUMMER CAMPS TO CHILDREN AND ADOLESCENTS IN AN EFFORT TO ENCOURAGE THEM TO MAKE BETTER CHOICES BY PROVIDING ACTIVITIES THAT PREVENT BOREDOM, STRENGTHEN CHARACTER AND KEEP THEM BUSY AND ACTIVE.Expenses $576,080 · revenue $466,109
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 16-1693766
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2005
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N12)
- Assets (IRS master file)
- $1,276,502
- Income (IRS master file)
- $504,741
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $504,741 | $610,110 | $1,276,502 | XML |
| 990 | December 2024 | $618,562 | $633,243 | $1,463,989 | IRS |
| 990 | December 2023 | $678,233 | $636,412 | $1,676,058 | XML |
| 990 | December 2022 | $748,988 | $568,299 | $1,581,868 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 16-1693766).
Questions about OLD WEST SPECIAL TRAILS INC
- What is the EIN of OLD WEST SPECIAL TRAILS INC?
- The employer identification number (EIN) of OLD WEST SPECIAL TRAILS INC is 16-1693766.
- Is OLD WEST SPECIAL TRAILS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to OLD WEST SPECIAL TRAILS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OLD WEST SPECIAL TRAILS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of OLD WEST SPECIAL TRAILS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OLD WEST SPECIAL TRAILS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of OLD WEST SPECIAL TRAILS INC?
- The 990 for the year ended December 31, 2025 names DANNY COOLEY.
- Who are the officers and directors of OLD WEST SPECIAL TRAILS INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does OLD WEST SPECIAL TRAILS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $504,741, expenses of $610,110 and total assets of $1,276,502 at year end.
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All nonprofits in COLLIERVILLE · Tennessee · Recreation and sports