Nonprofit · EIN 42-1359081
LINN COUNTY TRAILS ASSOCIATION
Tax-exempt · CEDAR RAPIDS, IA 52406
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $183,575 | $194,101 | -$10,526 | $290,306 | $44,761 | $253,471 |
| December 31, 2024 | 990 | $206,977 | $81,813 | $125,164 | $300,832 | $36,835 | $263,997 |
| December 31, 2023 | 990-EZ | $152,325 | $217,450 | -$65,125 | $175,667 | $0 | $175,667 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $172,598
- Investment income
- $10,977
Expenses
- Grants and similar amounts paid
- $155,000
- Compensation of officers, directors and key employees
- $0
- Printing, publications and postage
- $3,974
- Other expenses
- $35,127
Balance sheet and other
- Total assets, start of year
- $300,832
- Total assets, end of year
- $290,306
- Total liabilities, end of year
- $44,761
- Net assets, end of year
- $253,471
- Cash, savings and investments
- $290,306
- Gross receipts
- $183,575
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN BOGERT | President | 2 | $0 |
| CRAIG MILLER | VicePresident | 2 | $0 |
| KEVIN KIRCHNER | Treasurer | 4 | $0 |
| ALLYSSA RENTSCHLER | Secretary | 2 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOM PEFFER | President Officer | 2 | $0 |
| KIMBERLY POSTON | VicePresident Officer | 2 | $0 |
| DAVID DECHANT | Treasurer Officer | 4 | $0 |
| KYLE LUNDBERG | Secretary Officer | 2 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tom Peffer | President | 2 | $0 |
| Nadine Brock | Vice President | 2 | $0 |
| Kyle Lundberg | Secretary | 2 | $0 |
| David Dechant | Treasurer | 4 | $0 |
| Diane Handler | Communications Committee Chair | 4 | $0 |
| Other Board Members | 0 | 20 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2681, CEDAR RAPIDS, IA 52406-2681
- In care of
- % KEVIN L KIRCHNER
- Mailing address (990-N for 2018)
- PO Box 2681, CEDAR RAPIDS IA 52406
- Principal officer (990-N for 2018)
- Kevin Kirchner, 5817 Wheatland Drive SW, Cedar Rapids IA 52404
- Signed the 990-EZ
- KEVIN L KIRCHNER, Treasurer
- Phone
- (319) 310-2022
Mission
Advocate and support development of multiuse trails
Program accomplishments
- Cemar Trail - Final Segment of Cedar Rapids-Marion Connectiongrants $20,000
- Grant Wood Trail Paving - Paralta Rd to Springville Rdgrants $35,000
- Interurban Trail - Engineering for trail developmentgrants $100,000
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 42-1359081
- 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 (N32)
- Assets (IRS master file)
- $290,306
- Income (IRS master file)
- $183,575
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $183,575 | $194,101 | $290,306 | IRS |
| 990 | December 2024 | $206,977 | $81,813 | $300,832 | IRS |
| 990-EZ | December 2023 | $152,325 | $217,450 | $175,667 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2018 Officer: Kevin Kirchner | December 31, 2018 | ≤ $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 42-1359081).
Questions about LINN COUNTY TRAILS ASSOCIATION
- What is the EIN of LINN COUNTY TRAILS ASSOCIATION?
- The employer identification number (EIN) of LINN COUNTY TRAILS ASSOCIATION is 42-1359081.
- Is LINN COUNTY TRAILS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to LINN COUNTY TRAILS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LINN COUNTY TRAILS 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 LINN COUNTY TRAILS 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 LINN COUNTY TRAILS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LINN COUNTY TRAILS ASSOCIATION?
- The 990-N for 2018 names Kevin Kirchner.
- Who are the officers and directors of LINN COUNTY TRAILS ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LINN COUNTY TRAILS ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $183,575, expenses of $194,101 and total assets of $290,306 at year end.
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