Nonprofit · EIN 81-2091869
DIRT CONCERN
Also known as SW MONTANA MTN BIKE ASSOCIATION
Tax-exempt · BOZEMAN, MT 59771
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $699,318 | $679,539 | $19,779 | $171,604 | $13 | $171,591 |
| December 31, 2024 | 990-EZ | $124,591 | $122,565 | $2,026 | $152,362 | $550 | $151,812 |
| December 31, 2023 | 990 | $184,663 | $198,434 | -$13,771 | $150,063 | $277 | $149,786 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $693,762
- of which government grants
- $302,000
- Program service revenue
- $2,592
- Investment income
- $0
- Net income from fundraising events
- $161
- Net income from sales of inventory
- $2,803
- Other revenue
- $2,964
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $40,995
- Salaries, compensation and benefits (total)
- $44,164
- Professional fundraising fees
- $0
- Accounting fees
- $2,290
- Travel
- $1,134
- Depreciation
- $600
- Program services (functional)
- $648,748
- Management and general (functional)
- $9,846
- Fundraising (functional)
- $20,945
Balance sheet and other
- Total assets, start of year
- $152,362
- Total assets, end of year
- $171,604
- Total liabilities, end of year
- $13
- Net assets, end of year
- $171,591
- Land, buildings and equipment
- $2,200
- Net assets without donor restrictions
- $171,591
- Gross receipts
- $699,318
- Employees
- 1
- Volunteers
- 173
- Year formed
- 2016
- State of legal domicile
- MT
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 |
|---|---|---|---|
| JOSH HORSTMANN | President Trustee or director, Officer | 1 | $0 |
| JOE BERNHARDT | Vice President Trustee or director, Officer | 1 | $0 |
| ROB LEO | Treasurer Trustee or director, Officer | 1 | $0 |
| MARTIJN LINDEN | Secretary Trustee or director, Officer | 1 | $0 |
| MELISSA CRONIN | Director Trustee or director | 0.75 | $0 |
| IAN JONES | Director Trustee or director | 0.75 | $0 |
| MATT REDMOND | Director Trustee or director | 0.75 | $0 |
| LISA CURRY | Director Trustee or director | 0.75 | $0 |
| EMILY MENDOZA | Director Trustee or director | 0.75 | $0 |
| NELSON BEDIENT | Director Trustee or director | 0.75 | $0 |
| DAN BAUER | Director Trustee or director | 0.75 | $0 |
| JULIE HANEN | Director Trustee or director | 0.75 | $0 |
990-EZ for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSH HORSTMANN | President | 8 | $0 |
| JOE BERNHARDT | Vice President | 5.5 | $0 |
| MATTHEW REDMOND | Treasurer | 6 | $0 |
| MARTIJN LINDEN | Secretary | 1 | $0 |
| MELISSA CRONIN | Director | 2 | $0 |
| IAN JONES | Director | 2.75 | $0 |
| ADAM OLIVER | Director | 1 | $0 |
| NELSON BEDIENT | Director | 2 | $0 |
| KYLE JOHNSON | Director | 4 | $0 |
| HEATHER WICKS | Director | 1 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSH FAIRCHILDS | President Trustee or director, Officer | 40 | $42,772 |
| IAN JONES | Vice President Trustee or director, Officer | 0.4 | $0 |
| JOSHUA SPITZER | Treasurer Trustee or director, Officer | 0.4 | $0 |
| MEGAN SHIVERDECKER | Secretary Trustee or director, Officer | 0.4 | $0 |
| MELISSA CRONIN | Director Trustee or director | 0.4 | $0 |
| JOE BERNHARDT | Director Trustee or director | 0.4 | $0 |
| ADAM OLIVER | Director Trustee or director | 0.4 | $0 |
| JOSH HORSTMANN | Director Trustee or director | 0.4 | $0 |
| MARTIJN LINDEN | Director Trustee or director | 0.4 | $0 |
| NELSON BEDIENT | Director Trustee or director | 0.4 | $0 |
| MATT REDMOND | Director Trustee or director | 0.4 | $0 |
| KYLE JOHNSON | Director Trustee or director | 0.4 | $0 |
| ASHLEY WILSON | Director Trustee or director | 0.4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1855, BOZEMAN, MT 59771-1855
- In care of
- % CHRIS LEONIAK
- Mailing address (990-N for 2016)
- PO Box 1855, Bozeman MT 59715
- Principal officer (990 for 2025)
- ROB LEO, PO BOX 1855, BOZEMAN, MT 59771
- Principal officer (990-N for 2016)
- Chris Leoniak, PO Box 1855, Bozeman MT 59715
- Signed the 990
- ROB LEO, Treasurer
- Phone
- (406) 219-4032
- Website
- southwestmontanamba.org
- Return prepared by
- CHRISTINE M COUBROUGH CPA
Mission
COMMUNITY EDUCATION, TRAIL BUILDING AND MAINTENANCE FOR MOUNTAIN BIKE USE IN SWMT
Program accomplishments
- MAINTAINING TRAILS, CREATING NEW TRAILS AND ADVOCATING RIGHT OF USE FOR ALL USERS IN SOUTHWEST MONTANAExpenses $648,748 · revenue $5,556
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-2091869
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N01)
- Assets (IRS master file)
- $171,604
- Income (IRS master file)
- $699,318
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $699,318 | $679,539 | $171,604 | XML |
| 990-EZ | December 2024 | $124,591 | $122,565 | $152,362 | XML |
| 990 | December 2023 | $184,663 | $198,434 | $150,063 | XML |
| 990 | December 2022 | $202,160 | $110,732 | $234,006 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2016 Officer: Chris Leoniak | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about DIRT CONCERN
- What is the EIN of DIRT CONCERN?
- The employer identification number (EIN) of DIRT CONCERN is 81-2091869.
- Is DIRT CONCERN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to DIRT CONCERN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DIRT CONCERN 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 DIRT CONCERN 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 DIRT CONCERN 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 DIRT CONCERN?
- The 990 for the year ended December 31, 2025 names ROB LEO.
- Who are the officers and directors of DIRT CONCERN?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does DIRT CONCERN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $699,318, expenses of $679,539 and total assets of $171,604 at year end.
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