Nonprofit · EIN 26-3619526
SHEYENNE RIVER VALLEY SCENIC BYWAY ASSOCIATION
Tax-exempt · VALLEY CITY, ND 58072
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $51,740 | $29,324 | $22,416 | $937,099 | $0 | $937,099 |
| December 31, 2024 | 990 | $137,357 | $23,567 | $113,790 | $914,683 | $0 | $914,683 |
| December 31, 2023 | 990 | $628,360 | $15,696 | $612,664 | $800,893 | $0 | $800,893 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $200
- Program service revenue
- $29,196
- Investment income
- $19,135
- Net income from fundraising events
- $3,209
- Other revenue
- $3,209
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $3,113
- Accounting fees
- $1,025
- Depreciation
- $11,425
- Program services (functional)
- $22,313
- Management and general (functional)
- $7,011
Balance sheet and other
- Total assets, start of year
- $914,683
- Total assets, end of year
- $937,099
- Total liabilities, end of year
- $0
- Net assets, end of year
- $937,099
- Land, buildings and equipment
- $477,629
- Net assets without donor restrictions
- $84,388
- Net assets with donor restrictions
- $852,711
- Gross receipts
- $52,671
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2008
- State of legal domicile
- ND
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 |
|---|---|---|---|
| BOBBY KOEPPLIN | CHAIRPERSON & TREASURER Trustee or director, Officer | 1 | $7,003 |
| JOHN KWAPINSKI | VICE PRESIDENT Trustee or director, Officer | 0.1 | $0 |
| CINDY SCHWEHR | SECRETARY Trustee or director, Officer | 0.1 | $0 |
| DAVE MAJERUS | DIRECTOR Trustee or director | 0.1 | $0 |
| SCOTT TICHY | DIRECTOR Trustee or director | 0.1 | $0 |
| TRINITY NELSON | DIRECTOR Trustee or director | 0.1 | $0 |
| MARY LEE NIELSON | DIRECTOR Trustee or director | 0.1 | $0 |
| LANDON HILL | DIRECTOR Trustee or director | 0.1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOBBY KOEPPLIN | CHAIRPERSON & TREASURER Trustee or director, Officer | 1 | $5,413 |
| JAN STOWMAN | DIRECTOR Trustee or director | 0.1 | $0 |
| DAVE MAJERUS | DIRECTOR Trustee or director | 0.1 | $0 |
| GEORGE DUTTON | DIRECTOR Trustee or director | 0.1 | $0 |
| SCOTT TICHY | DIRECTOR Trustee or director | 0.1 | $0 |
| JOHN KWAPINSKI | VICE PRESIDENT Trustee or director, Officer | 0.1 | $0 |
| CINDY SCHWEHR | SECRETARY Trustee or director, Officer | 0.1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOBBY KOEPPLIN | CHAIRPERSON & TREASURER Trustee or director, Officer | 1 | $3,623 |
| JOHN KWAPINSKI | VICE PRESIDENT Trustee or director, Officer | 0.1 | $0 |
| CINDY SCHWEHR | SECRETARY Trustee or director, Officer | 0.1 | $0 |
| JAN STOWMAN | DIRECTOR Trustee or director | 0.1 | $0 |
| DAVE MAJERUS | DIRECTOR Trustee or director | 0.1 | $0 |
| GEORGE DUTTON | DIRECTOR Trustee or director | 0.1 | $0 |
| SCOTT TICHY | DIRECTOR Trustee or director | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- 250 W MAIN ST, VALLEY CITY, ND 58072-3305
- In care of
- % BOBBY KOEPPLIN
- Mailing address (990-N for 2022)
- 250 West Main Street, Valley City ND 58072
- Principal officer (990 for 2025)
- BOBBY KOEPPLIN, 250 W MAIN ST, Valley City, ND 58072
- Principal officer (990-N for 2022)
- Bobby Koepplin, 230 15th Street NE, Valley City ND 58072
- Signed the 990
- BOBBY KOEPPLIN, CHAIRPERSON & TREASURER
- Phone
- (701) 845-3294
- Return prepared by
- LUDVIGSON BRAUN & CO
Mission
THE MISSION OF THE ASSOCIATION IS TO FURTHER THE APPRECIATION, RECOGNITION, PRESERVATION, STEWARDSHIP AND REVITALIZATION OF THE NATURAL, CULTURAL, RECREATIONAL, SCENIC, ARCHEOLOGICAL AND HISTORIC ASSETS OF THE COMMUNITIES ALONG THE BYWAY CORRIDOR.
Program accomplishments
- THE BYWAY ASSOCIATION IS RESPONSIBLE FOR THE OPERATION AND MAINTENANCE OF THE GATEWAY ROSEBUD VISITOR CENTER LOCATED IN VALLEY CITY, ND AND MAINTENANCE OF 41 INTERPRETIVE PANELS AND 10 MAP PANEL KIOSKS LOCATED ALONG THE BYWAY. MAINTENANCE INCLUDES MOWING, TRIMMING OF SEVERAL GRASSED INTERPRETIVE SITES, PICKING UP DEBRIS, MAINTAINING GRAVEL PARKING LOTS, PRUNING TREES AND MAINTAINING ROADSIDE SIGNAGE.Expenses $22,313 · revenue $29,196
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
- 26-3619526
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $937,099
- Income (IRS master file)
- $52,671
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $51,740 | $29,324 | $937,099 | IRS |
| 990 | December 2024 | $137,357 | $23,567 | $914,683 | IRS |
| 990 | December 2023 | $628,360 | $15,696 | $800,893 | XML |
| 990-N for 2022 Officer: Bobby Koepplin | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Bobby Koepplin | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Bobby Koepplin | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 26-3619526).
Questions about SHEYENNE RIVER VALLEY SCENIC BYWAY ASSOCIATION
- What is the EIN of SHEYENNE RIVER VALLEY SCENIC BYWAY ASSOCIATION?
- The employer identification number (EIN) of SHEYENNE RIVER VALLEY SCENIC BYWAY ASSOCIATION is 26-3619526.
- Is SHEYENNE RIVER VALLEY SCENIC BYWAY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to SHEYENNE RIVER VALLEY SCENIC BYWAY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SHEYENNE RIVER VALLEY SCENIC BYWAY ASSOCIATION 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 SHEYENNE RIVER VALLEY SCENIC BYWAY ASSOCIATION 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 SHEYENNE RIVER VALLEY SCENIC BYWAY ASSOCIATION 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 SHEYENNE RIVER VALLEY SCENIC BYWAY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names BOBBY KOEPPLIN.
- Who are the officers and directors of SHEYENNE RIVER VALLEY SCENIC BYWAY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $7,003 (BOBBY KOEPPLIN, CHAIRPERSON & TREASURER).
- How much revenue does SHEYENNE RIVER VALLEY SCENIC BYWAY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $51,740, expenses of $29,324 and total assets of $937,099 at year end.
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