Nonprofit · EIN 26-4146554
FALLS AREA SINGLETRACK INC
Also known as FALLS AREA SINGLETRACK
Tax-exempt (reinstated) · SIOUX FALLS, SD 57109
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $237,786 | $358,729 | -$120,943 | $125,057 | $0 | $125,057 |
| December 31, 2024 | 990-EZ | $192,901 | $24,310 | $168,591 | $245,827 | $0 | $245,827 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $236,553
- Membership dues
- $1,062
- Program service revenue
- $0
- Investment income
- $1,166
- Net income from sales of inventory
- $67
- Other revenue
- $67
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $1,500
- Management and general (functional)
- $358,729
Balance sheet and other
- Total assets, start of year
- $245,827
- Total assets, end of year
- $125,057
- Total liabilities, end of year
- $0
- Net assets, end of year
- $125,057
- Gross receipts
- $237,786
- Employees
- 0
- Year formed
- 2010
- State of legal domicile
- SD
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 |
|---|---|---|---|
| James Massa | Treasurer Officer | 5 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ben Blomberg | President | 3 | $0 |
| Thaddeus Barnes | Treasurer | 3 | $0 |
| Ron Paul Dezell | Vice-President | 2 | $0 |
| Brad Blomberg | Secretary | 2 | $0 |
| Jim Massa | City Liason | 3 | $0 |
| Reva Graves | Communications Director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 90144, SIOUX FALLS, SD 57109-0144
- In care of
- % THADDEUS BARNES
- Mailing address (990-N for 2023)
- PO Box 90144, Sioux Falls SD 57109
- Principal officer (990 for 2025)
- Jim Maasa, 3700 S Alpine Ave, Sioux Falls, SD 57110
- Principal officer (990-N for 2023)
- Thaddeus Barnes, 2030 S Pendar Ln, Sioux Falls SD 57105
- Signed the 990
- James Massa, Treasurer
- Phone
- (605) 376-5364
Mission
Build more trails close to home. we build and maintain single track trails for hiking, trail running and biking.
Program accomplishments
- Built trail at great bear park in Sioux FallsExpenses $337,865
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 26-4146554
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $125,057
- Income (IRS master file)
- $237,786
Revocation and reinstatement
- Exemption revoked
- May 15, 2017
- Posted by the IRS
- December 11, 2017
- Reinstated
- Effective May 15, 2017
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $237,786 | $358,729 | $125,057 | XML |
| 990-EZ | December 2024 | $192,901 | $24,310 | $245,827 | IRS |
| 990-N for 2023 Officer: Thaddeus Barnes | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Thaddeus Barnes | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Thaddeus Barnes | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Clay Austin | 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 26-4146554).
Questions about FALLS AREA SINGLETRACK INC
- What is the EIN of FALLS AREA SINGLETRACK INC?
- The employer identification number (EIN) of FALLS AREA SINGLETRACK INC is 26-4146554.
- Is FALLS AREA SINGLETRACK INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2017 and reinstated it effective May 15, 2017.
- Are donations to FALLS AREA SINGLETRACK INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FALLS AREA SINGLETRACK 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 FALLS AREA SINGLETRACK 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 FALLS AREA SINGLETRACK 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 FALLS AREA SINGLETRACK INC?
- The 990 for the year ended December 31, 2025 names Jim Maasa.
- Who are the officers and directors of FALLS AREA SINGLETRACK INC?
- The 990 for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does FALLS AREA SINGLETRACK INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $237,786, expenses of $358,729 and total assets of $125,057 at year end.
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All nonprofits in SIOUX FALLS · South Dakota · Recreation and sports