Nonprofit · EIN 47-3239938
SD TRAILS DEVELOPMENT CORPORATION
Tax-exempt · RAPID CITY, SD 57702
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990-EZ | $87,230 | $17,714 | $69,516 | $287,188 | – | $287,188 |
Financial details: 990-EZ for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $72,262
- Investment income
- $3,793
- Net income from fundraising events
- $11,175
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $505
- Occupancy
- $5,070
- Printing, publications and postage
- $190
- Other expenses
- $11,949
- Program services (functional)
- $52,155
Balance sheet and other
- Total assets, start of year
- $217,672
- Total assets, end of year
- $287,188
- Total liabilities, end of year
- –
- Net assets, end of year
- $287,188
- Cash, savings and investments
- $286,165
- Gross receipts
- $130,195
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, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William C Hearne | President | 5 | $0 |
| Ryan McFarland | Vice President | 2 | $0 |
| Gary Schmidt | Secretary | 2 | $0 |
| Todd Gilking | Treasurer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2221 N PLAZA DR, RAPID CITY, SD 57702-3602
- Mailing address (990-N for 2025)
- 2221 North Plaza Drive, Rapid City SD 57702
- Principal officer (990-N for 2025)
- Todd Gikling, 5220 Chateaux Ridge Court, Rapid City SD 57702
- Signed the 990-EZ
- William C Hearne, President
- Website
- dakota600.com
- Return prepared by
- Joe Peterson CPA PC
Mission
Expand, enhance develop motorized trail system.
Program accomplishments
- Work with US Forest Service to plan trail system and upcoming program events. Held a five day off-road motorcycle ride with participants from multiple states high lighting the existing trail system in South Dakota.Expenses $48,365
- Developed and installed equipment to allow access to fenced US Forest Service properties without opening, removing or damaging fencing structures by installing up and overs to go over the fence without damaging it.Expenses $3,790
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 47-3239938
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N12)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Todd Gikling | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: Todd Gikling | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $87,230 | $17,714 | $287,188 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 47-3239938).
Questions about SD TRAILS DEVELOPMENT CORPORATION
- What is the EIN of SD TRAILS DEVELOPMENT CORPORATION?
- The employer identification number (EIN) of SD TRAILS DEVELOPMENT CORPORATION is 47-3239938.
- Is SD TRAILS DEVELOPMENT CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to SD TRAILS DEVELOPMENT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SD TRAILS DEVELOPMENT CORPORATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SD TRAILS DEVELOPMENT CORPORATION 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 SD TRAILS DEVELOPMENT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of SD TRAILS DEVELOPMENT CORPORATION?
- The 990-N for 2025 names Todd Gikling.
- Who are the officers and directors of SD TRAILS DEVELOPMENT CORPORATION?
- The 990-EZ for the year ended December 31, 2023 lists 4 people; 0 received compensation from the organization.
- How much revenue does SD TRAILS DEVELOPMENT CORPORATION have?
- On its 990-EZ for the year ended December 31, 2023 it reported revenue of $87,230, expenses of $17,714 and total assets of $287,188 at year end.
Other nonprofits in RAPID CITY
- ARROWHEAD COUNTRY CLUB EIN 46-0241901 · last filed 990 for 2025
- BASEBALL 320 INC EIN 46-0447908 · last filed 990 for 2025
- RUSHMORE HOCKEY AND SKATING ASSOCIATION EIN 41-1942405 · last filed 990 for 2025
- RAPID CITY SOFTBALL ASSOCIATION EIN 46-0410637 · last filed 990 for 2024
- RUSHMORE SWIM TEAM INC EIN 45-2891430 · last filed 990 for 2025
- RAPID CITY GIRLS JUNIOR OLYMPIC AMATEUR SOFTBALL ASSOCIATION INC EIN 46-0447817 · last filed 990 for 2025
- HANSON LARSEN MEMORIAL PARK FOUNDATION INC EIN 20-1969477 · last filed 990-PF for 2025
- IGNITE SOCCER CLUB EIN 84-2589250 · last filed 990-EZ for 2025
All nonprofits in RAPID CITY · South Dakota · Recreation and sports