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Nonprofit · EIN 68-0434118

LEAST RESISTANCE TRAINING CONCEPTS INC

Tax-exempt · STAGECOACH, NV 89429

Financials

$47K$64K2023$37K$32K2024$39K$24K2025
Revenue Expenses · by fiscal year end
Financials of LEAST RESISTANCE TRAINING CONCEPTS INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$39,391$23,765$15,626$80,899$0$80,899
December 31, 2024990-EZ$36,665$32,125$4,540$65,273$0$65,273
December 31, 2023990-EZ$47,346$63,542-$16,196$50,433$0$50,433
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$20,035
Program service revenue
$12,988
Investment income
$8
Net gain from sales of assets
$400
Net income from fundraising events
$5,952
Net income from sales of inventory
$8
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fees and payments to contractors
$1,500
Occupancy
$1,386
Other expenses
$20,879
Program services (functional)
$22,710

Balance sheet and other

Total assets, start of year
$65,273
Total assets, end of year
$80,899
Total liabilities, end of year
$0
Net assets, end of year
$80,899
Cash, savings and investments
$33,679
Gross receipts
$39,504

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.

NameTitleHours / weekCompensation
Willis LammPresident30$0
Kevin McCoyVice President20$0
Tracy WilsonSecretary15$0
Cathy CottrillTreasurer30$0
Megan McCoyDirector20$0
Larry WhitneyDirector35$0
990-EZ for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
Willis LammPresident30$0
Kevin McCoyVice President10$0
Tracy WilsonSecretary20$0
Cathy CottrillTreasurer30$0
Megan McCoyDirector10$0
Larry WhitneyDirector30$0
990-EZ for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
Willis LammPresident30$0
Kevin McCoyVice President15$0
Tracy WilsonSecretary15$0
Cathy CottrillTreasurer25$0
Megan McCoyDirector15$0

Address and contacts

Address (IRS master file)
11345 SILVER LN, STAGECOACH, NV 89429-8406
In care of
% WILLIS LAMM
Signed the 990-EZ
Willis Lamm, President
Phone
(775) 721-2332

Mission

Technical large animal rescue and evacuation training including emergency responses.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Provided technical large animal rescue training for first responders, front-line volunteers and stakeholders.
    Expenses $4,580 · grants $1,500
  • Responded to 400 calls for service by federal, state, tribal and local agencies including wide area emergency evacuation assistance. Includes equipment acquisition for providing services.
    Expenses $14,770 · grants $12,988
  • Added upgraded resources to the response fleet to replace aged and outdated vehicles.
    Expenses $3,360

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
68-0434118
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
2000
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Education (B60)
Assets (IRS master file)
$80,899
Income (IRS master file)
$39,504

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$39,391$23,765$80,899IRS
990-EZDecember 2024$36,665$32,125$65,273IRS
990-EZDecember 2023$47,346$63,542$50,433XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––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 68-0434118).

Questions about LEAST RESISTANCE TRAINING CONCEPTS INC

What is the EIN of LEAST RESISTANCE TRAINING CONCEPTS INC?
The employer identification number (EIN) of LEAST RESISTANCE TRAINING CONCEPTS INC is 68-0434118.
Is LEAST RESISTANCE TRAINING CONCEPTS INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
Are donations to LEAST RESISTANCE TRAINING CONCEPTS INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LEAST RESISTANCE TRAINING CONCEPTS INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of LEAST RESISTANCE TRAINING CONCEPTS INC 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 LEAST RESISTANCE TRAINING CONCEPTS INC last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of LEAST RESISTANCE TRAINING CONCEPTS INC?
The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does LEAST RESISTANCE TRAINING CONCEPTS INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $39,391, expenses of $23,765 and total assets of $80,899 at year end.

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