Nonprofit · EIN 73-1694672
BOISE DEVELOPMENTAL CYCLING CLUB
Also known as COOLET MIKE
Tax-exempt · BOISE, ID 83714
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $175,104 | $175,129 | -$25 | $1,039 | $46,191 | -$45,152 |
| December 31, 2024 | 990-EZ | $166,309 | $162,395 | $3,914 | $1,064 | $46,191 | -$45,127 |
| December 31, 2023 | 990-EZ | $147,402 | $151,361 | -$3,959 | $2,213 | $51,254 | -$49,041 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $32,768
- Program service revenue
- $142,336
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $4,000
- Compensation of officers, directors and key employees
- $16,493
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $40,945
- Occupancy
- $33,071
- Other expenses
- $97,113
- Program services (functional)
- $149,559
Balance sheet and other
- Total assets, start of year
- $1,064
- Total assets, end of year
- $1,039
- Total liabilities, end of year
- $46,191
- Net assets, end of year
- -$45,152
- Cash, savings and investments
- $1,039
- Gross receipts
- $175,104
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 |
|---|---|---|---|
| KARLEE MAY | SECRETARY & OPERATIONS MANAGER | 5 | $16,493 |
| MIKE COOLEY | PRESIDENT & MANAGER | 5 | $0 |
| FRANK LEONE | SETUP MANAGER | 2 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KARLEE MAY | SECRETARY & OPERATIONS MANAGER | 5 | $15,000 |
| MIKE COOLEY | PRESIDENT & MANAGER | 5 | $0 |
| FRANK LEONE | SETUP MANAGER | 2 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KARLEE MAY | SECRETARY & OPERATIONS MANAGER | 5 | $18,246 |
| MIKE COOLEY | PRESIDENT & MANAGER | 5 | $0 |
| FRANK LEONE | SETUP MANAGER | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 6516 W GLENCREST LN, BOISE, ID 83714-2014
- In care of
- % MIKE COOLEY
- Mailing address (990-N for 2020)
- 312 south 3rd, Boise ID 83702
- Principal officer (990-N for 2020)
- Shannon Koeplin, 312 south 3rd, Boise ID 83702
- Signed the 990-EZ
- MIKE COOLEY, PRESIDENT & MANAGER
- Phone
- (208) 371-5175
- Return prepared by
- EASY OFFICE DBA JITASA
Mission
THE ORGANIZATION WAS FORMED TO PROMOTE AMATEUR BICYCLE RACING IN THE BOISE, IDAHO AREA AND ENCOURAGE INDIVIDUAL PARTICIPATION IN THE SPORT.
Program accomplishments
- TWILIGHT CRITERIUM: THE MISSION FOR BOISE DEVELOPMENTAL CYCLING IS TO ENHANCE THE SPORT OF CYCLING IN THE STATE OF IDAHO. THIS IS DONE BY PRODUCING THE BOISE TWILIGHT CRIT.Expenses $149,559 · grants $4,000
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 73-1694672
- 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
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $1,039
- Income (IRS master file)
- $175,104
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $175,104 | $175,129 | $1,039 | XML |
| 990-EZ | December 2024 | $166,309 | $162,395 | $1,064 | IRS |
| 990-EZ | December 2023 | $147,402 | $151,361 | $2,213 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Shannon Koeplin | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Mike Cooley | December 31, 2019 | ≤ $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 73-1694672).
Questions about BOISE DEVELOPMENTAL CYCLING CLUB
- What is the EIN of BOISE DEVELOPMENTAL CYCLING CLUB?
- The employer identification number (EIN) of BOISE DEVELOPMENTAL CYCLING CLUB is 73-1694672.
- Is BOISE DEVELOPMENTAL CYCLING CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to BOISE DEVELOPMENTAL CYCLING CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BOISE DEVELOPMENTAL CYCLING CLUB 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 BOISE DEVELOPMENTAL CYCLING CLUB 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 BOISE DEVELOPMENTAL CYCLING CLUB 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 BOISE DEVELOPMENTAL CYCLING CLUB?
- The 990-N for 2020 names Shannon Koeplin.
- Who are the officers and directors of BOISE DEVELOPMENTAL CYCLING CLUB?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $16,493 (KARLEE MAY, SECRETARY & OPERATIONS MANAGER).
- How much revenue does BOISE DEVELOPMENTAL CYCLING CLUB have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $175,104, expenses of $175,129 and total assets of $1,039 at year end.
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