Nonprofit · EIN 41-1610177
SHERBURNE COUNTY SNOWMOBILE TRAIL ASSOCIATION
Tax-exempt · ELK RIVER, MN 55330
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $50,468 | $75,712 | -$25,244 | $451,183 | $0 | $451,183 |
| December 31, 2024 | 990 | $80,618 | $71,885 | $8,733 | $476,427 | $0 | $476,427 |
| December 31, 2023 | 990 | $86,932 | $87,673 | -$741 | $467,694 | $0 | $467,694 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $45,429
- of which government grants
- $43,756
- Program service revenue
- $0
- Investment income
- $5,039
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $608
- Occupancy
- $2,747
- Depreciation
- $37,207
- Program services (functional)
- $75,712
Balance sheet and other
- Total assets, start of year
- $476,427
- Total assets, end of year
- $451,183
- Total liabilities, end of year
- $0
- Net assets, end of year
- $451,183
- Land, buildings and equipment
- $213,696
- Net assets without donor restrictions
- $451,183
- Gross receipts
- $50,468
- Employees
- 0
- Year formed
- 2006
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Chris Karpesh | Vice PresidentSecretary Trustee or director, Officer | 0 | $0 |
| Steve Collins | Trail Coordinator Trustee or director | 0 | $0 |
| Larry Gallus | Maintenance Coordinator Trustee or director | 0 | $0 |
| Scotty Harder | President Trustee or director, Officer | 0 | $0 |
| Chris Cotton | Treasurer Trustee or director, Officer | 0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brad Boser | Secretary Trustee or director, Officer | 0 | $0 |
| Steve Collins | Trail Coordinator Trustee or director, Officer | 0 | $0 |
| Bryan Galligher | Treasurer Trustee or director, Officer | 0 | $0 |
| Larry Gallus | Maintenance Coordinator Trustee or director, Officer | 0 | $0 |
| John Gilbertson | President Trustee or director, Officer | 0 | $0 |
| Scotty Harder | Vice President Trustee or director, Officer | 0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry Gallus | Maintenance Coordinator Trustee or director, Officer | 0 | $0 |
| John Gilbertson | President Trustee or director, Officer | 0 | $0 |
| Scotty Harder | Vice President Trustee or director, Officer | 0 | $0 |
| Brad Boser | Secretary Trustee or director, Officer | 0 | $0 |
| Steve Collins | Trail Coordinator Trustee or director, Officer | 0 | $0 |
| Bryan Galligher | Treasurer Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 272, ELK RIVER, MN 55330-0227
- In care of
- % CHRIS COTTON
- Principal officer (990 for 2025)
- Scotty Harder, PO Box 272, Elk River, MN 55330
- Signed the 990
- CHRIS COTTON, Treasurer
- Return prepared by
- Betts & Hayes Ltd
Mission
The Association provides snowmobile trail maintenance in Sherburne County, MN. All trail grooming activities must meet MN Department of Natural Resources (DNR) requirements and guidelines
Program accomplishments
- The organization is responsible for the grooming and maintenance of snowmobile trails within Sherburne County, MN.Expenses $75,712
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
- 41-1610177
- 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
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N196)
- Assets (IRS master file)
- $451,183
- Income (IRS master file)
- $50,468
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $50,468 | $75,712 | $451,183 | XML |
| 990 | December 2024 | $80,618 | $71,885 | $476,427 | IRS |
| 990 | December 2023 | $86,932 | $87,673 | $467,694 | XML |
| 990 | December 2022 | $50,547 | $74,854 | $468,435 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 41-1610177).
Questions about SHERBURNE COUNTY SNOWMOBILE TRAIL ASSOCIATION
- What is the EIN of SHERBURNE COUNTY SNOWMOBILE TRAIL ASSOCIATION?
- The employer identification number (EIN) of SHERBURNE COUNTY SNOWMOBILE TRAIL ASSOCIATION is 41-1610177.
- Is SHERBURNE COUNTY SNOWMOBILE TRAIL ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to SHERBURNE COUNTY SNOWMOBILE TRAIL ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SHERBURNE COUNTY SNOWMOBILE 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 SHERBURNE COUNTY SNOWMOBILE TRAIL 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 SHERBURNE COUNTY SNOWMOBILE TRAIL 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 SHERBURNE COUNTY SNOWMOBILE TRAIL ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Scotty Harder.
- Who are the officers and directors of SHERBURNE COUNTY SNOWMOBILE TRAIL ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SHERBURNE COUNTY SNOWMOBILE TRAIL ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $50,468, expenses of $75,712 and total assets of $451,183 at year end.
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