Nonprofit · EIN 41-1569104
SUPERIOR HIKING TRAIL ASSOCIATION
Tax-exempt · TWO HARBORS, MN 55616
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,359,709 | $1,254,924 | $104,785 | $1,153,976 | $162,799 | $991,177 |
| September 30, 2024 | 990 | $1,170,891 | $1,133,366 | $37,525 | $1,013,369 | $154,107 | $859,262 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $1,263,559
- of which government grants
- $441,454
- Membership dues
- $144,690
- Program service revenue
- $0
- Investment income
- $8,704
- Net income from sales of inventory
- $87,446
- Other revenue
- $87,446
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $96,018
- Other salaries and wages
- $236,774
- Salaries, compensation and benefits (total)
- $410,245
- Professional fundraising fees
- $0
- Accounting fees
- $69,646
- Occupancy
- $18,035
- Travel
- $8,709
- Depreciation
- $35,722
- Program services (functional)
- $1,044,764
- Management and general (functional)
- $132,611
- Fundraising (functional)
- $77,549
Balance sheet and other
- Total assets, start of year
- $1,013,369
- Total assets, end of year
- $1,153,976
- Total liabilities, end of year
- $162,799
- Net assets, end of year
- $991,177
- Land, buildings and equipment
- $192,695
- Net assets without donor restrictions
- $988,205
- Net assets with donor restrictions
- $2,972
- Gross unrelated business income
- $28,486
- Gross receipts
- $1,414,638
- Employees
- 9
- Volunteers
- 600
- Year formed
- 1986
- State of legal domicile
- MN
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LISA LUOKKALA | EXECUTIVE DI Officer | 40 | $81,327 | $10,611 |
| BARRY CATTADORIS | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| MYRTLE TURNQUIST | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| BETH TOSO | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| EVAN ALMEROTH | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| RYAN BLAISDELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| AILEEN LYLE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| STEVE SHARKEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN MCDONALD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RYAN HOLDORF | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROB GARCIA-GRADOVILLE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RON HENDRICKSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HOLLY KOSTRZEWSKI | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TIM KROHN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MADELINE HARMS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LLOYD VOGEL | BOARD MEMBER Trustee or director | 1 | $0 |
| KAREN KETCHMARK | BOARD MEMBER Trustee or director | 1 | $0 |
| KAREN KODZIK | BOARD MEMBER Trustee or director | 1 | $0 |
| MIKE WARD | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended September 30, 2024: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LISA LUOKKALA | EXECUTIVE DI Officer | 40 | $79,171 | $10,031 |
| STEVE SHARKEY | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| BARRY CATTADORIS | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| MIKE WARD | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JOHN MCDONALD | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| RYAN BLAISDELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| AILEEN LYLE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BETH TOSO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KAREN KETCHMARK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KAREN KODZIK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| EVAN ALMEROTH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MYRTLE TURNQUIST | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROB GARCIA-GRADOVILLE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RON HENDRICKSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HOLLY KOSTRZEWSKI | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RYAN HOLDORF | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHUCK PATON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MOLLY LOU PINTOK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN PRIEM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 315, TWO HARBORS, MN 55616-0315
- Principal officer (990 for 2024)
- LISA LUOKKALA, PO BOX 315, TWO HARBORS, MN 55616
- Signed the 990
- EVAN ALMEROTH, TREASURER
- Phone
- (218) 834-2700
- Website
- WWW.SUPERIORHIKING.ORG
- Return prepared by
- ESTERBROOKS CPAS LTD
Mission
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.
Program accomplishments
- 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.Expenses $1,044,764 · revenue $58,960
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 41-1569104
- 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
- 1987
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N320)
- Assets (IRS master file)
- $1,153,976
- Income (IRS master file)
- $1,414,638
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,359,709 | $1,254,924 | $1,153,976 | XML |
| 990-T | September 2025 | – | – | – | IRS |
| 990 | September 2024 | $1,170,891 | $1,133,366 | $1,013,369 | XML |
| 990-T | September 2024 | – | – | – | IRS |
| 990 | September 2023 | $880,067 | $1,029,109 | $849,817 | IRS |
| 990-T | September 2023 | – | – | – | IRS |
| 990 | September 2022 | $1,042,078 | $1,011,323 | $1,031,797 | IRS |
| 990-T | September 2022 | – | – | – | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990-T | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | 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 41-1569104).
Questions about SUPERIOR HIKING TRAIL ASSOCIATION
- What is the EIN of SUPERIOR HIKING TRAIL ASSOCIATION?
- The employer identification number (EIN) of SUPERIOR HIKING TRAIL ASSOCIATION is 41-1569104.
- Is SUPERIOR HIKING TRAIL ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1987.
- Are donations to SUPERIOR HIKING TRAIL ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SUPERIOR HIKING TRAIL 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 SUPERIOR HIKING TRAIL ASSOCIATION due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SUPERIOR HIKING TRAIL ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of SUPERIOR HIKING TRAIL ASSOCIATION?
- The 990 for the year ended September 30, 2025 names LISA LUOKKALA.
- Who are the officers and directors of SUPERIOR HIKING TRAIL ASSOCIATION?
- The 990 for the year ended September 30, 2025 lists 19 people; 1 received compensation from the organization, the highest $81,327 (LISA LUOKKALA, EXECUTIVE DI).
- How much revenue does SUPERIOR HIKING TRAIL ASSOCIATION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,359,709, expenses of $1,254,924 and total assets of $1,153,976 at year end.
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