Nonprofit · EIN 45-4641828
INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION
Also known as CINCINNATI OFF-ROAD ALLIANCE
Tax-exempt · COVINGTON, KY 41011
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $388,298 | $670,729 | -$282,431 | $210,237 | $57,996 | $152,241 |
| December 31, 2024 | 990 | $625,282 | $443,896 | $181,386 | $469,542 | $34,870 | $434,672 |
| December 31, 2023 | 990-EZ | $170,774 | $177,798 | -$7,024 | $255,163 | $1,877 | $253,286 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $125,083
- Membership dues
- $85,717
- Program service revenue
- $0
- Investment income
- $7,998
- Net income from fundraising events
- $2,127
- Other revenue
- $255,217
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $129,895
- Other salaries and wages
- $63,998
- Salaries, compensation and benefits (total)
- $242,020
- Professional fundraising fees
- $0
- Accounting fees
- $4,200
- Occupancy
- $8,582
- Travel
- $6,215
- Depreciation
- $20,869
- Program services (functional)
- $636,701
- Management and general (functional)
- $23,320
- Fundraising (functional)
- $10,708
Balance sheet and other
- Total assets, start of year
- $469,542
- Total assets, end of year
- $210,237
- Total liabilities, end of year
- $57,996
- Net assets, end of year
- $152,241
- Land, buildings and equipment
- $85,154
- Net assets without donor restrictions
- $134,505
- Net assets with donor restrictions
- $17,736
- Gross unrelated business income
- $2,127
- Gross receipts
- $395,587
- Employees
- 5
- Volunteers
- 10
- Year formed
- 1996
- State of legal domicile
- KY
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 |
|---|---|---|---|
| Jason Reser | Director Key employee, Highest-paid employee | 40 | $0 |
| Brian Bozeman | President Officer | 12 | $0 |
| Doug Hart | Treasurer Officer | 8 | $0 |
| Sherman Butler | VP Officer | 12 | $0 |
| Joseph Hansbauer | Officer at Large Officer | 3 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jason Reser | Director Key employee, Highest-paid employee | 40 | $58,846 |
| Brian Bozeman | President Officer | 12 | $0 |
| Doug Hart | Treasurer Officer | 8 | $0 |
| Sherman Butler | VP Officer | 12 | $0 |
| Joseph Hansbauer | Officer at Large Officer | 3 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brian Bozeman | President | 12 | $0 |
| Sherman Butler | VP | 12 | $0 |
| Doug Hart | Treasurer | 8 | $0 |
| Chris Bovard | Sec | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 306 GREENUP ST, COVINGTON, KY 41011-1740
- In care of
- % BRIAN BOZEMAN
- Mailing address (990-N for 2016)
- PO Box 14587, Cincinnati OH 45260
- Principal officer (990 for 2025)
- Jason Reser, 54 Lockwood Place, Fort Thomas, KY 41075
- Principal officer (990-N for 2016)
- Corey Wilkosz, 968 Volterra Lane, Cincinnati OH 45206
- Signed the 990
- Jason Reser, Director
- Phone
- (859) 905-0031
- Website
- www.coramtb.org
- Return prepared by
- Baker Business and Tax Solutions
Mission
Advance a vibrant outdoor culture by building and maintaining natural surface trails, engaging communities and fostering stewardship across Greater Cincinnati and Northern Kentucky through advocacy, education and partnerships
Program accomplishments
- Trail Design, Maintenance and ConstructionExpenses $636,701
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-EZ on file |
IRS record
- EIN
- 45-4641828
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Group exemption
- 6236: INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION
- Assets (IRS master file)
- $210,237
- Income (IRS master file)
- $395,587
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $388,298 | $670,729 | $210,237 | XML |
| 990 | December 2024 | $625,282 | $443,896 | $469,542 | IRS |
| 990-EZ | December 2023 | $170,774 | $177,798 | $255,163 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2016 Officer: Corey Wilkosz | December 31, 2016 | ≤ $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 45-4641828).
Questions about INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION
- What is the EIN of INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION?
- The employer identification number (EIN) of INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION is 45-4641828.
- Is INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Which annual return does INTERNATIONAL MOUNTAIN BICYCLING 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 INTERNATIONAL MOUNTAIN BICYCLING 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 INTERNATIONAL MOUNTAIN BICYCLING 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 INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Jason Reser.
- Who are the officers and directors of INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $388,298, expenses of $670,729 and total assets of $210,237 at year end.
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