Nonprofit · EIN 81-2935540
FOREST LAKE AREA TRAIL SYSTEM
Tax-exempt · KIRKSVILLE, MO 63501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $93,489 | $124,930 | -$31,441 | $8,146 | $0 | $8,146 |
| December 31, 2023 | 990-EZ | $62,657 | $62,780 | -$123 | $39,587 | $0 | $39,587 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $76,698
- Program service revenue
- $16,790
- Investment income
- $1
- 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
- $123,500
- Occupancy
- $690
- Printing, publications and postage
- $740
- Program services (functional)
- $115,715
Balance sheet and other
- Total assets, start of year
- $39,587
- Total assets, end of year
- $8,146
- Total liabilities, end of year
- $0
- Net assets, end of year
- $8,146
- Cash, savings and investments
- $8,146
- Gross receipts
- $93,489
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel Martin | Board President (2020-Present) | 4 | $0 |
| Royce Kallerud | Board Vice President (2020-Present) | 4 | $0 |
| Theodore Frushour | Board Treasurer and Secretary | 4 | $0 |
| Megan Bonham Smith | Board Director | 1 | $0 |
| Debi Boughton | Board Director | 1 | $0 |
| Randall Smith | Board Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel Martin | Board President (2020-Present) | 6 | $0 |
| Royce Kallerud | Board Vice President (2020-Present) | 6 | $0 |
| Theodore Frushour | Board Treasurer and Secretary | 3 | $0 |
| Megan Bonham Smith | Board Director | 1 | $0 |
| Debi Boughton | Board Director | 1 | $0 |
| Randall Smith | Board Director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 806 S HALLIBURTON ST, KIRKSVILLE, MO 63501-4159
- In care of
- % THEODORE G FRUSHOUR
- Signed the 990-EZ
- Theodore Frushour, Treasurer
- Phone
- (660) 988-1798
- Website
- kvflats.org
Mission
Build and maintain a network of recreational hiking and bicycling trails in an and around Kirksville, Missouri.
Program accomplishments
- Engaged the service of a variety of local contractors including Peckosh Landscaping, Compass Electric, Lemmon Landscaping, and Stanton Concrete to complete the construction of a parking lot at the FLATS Theta Psi Trailhead in Kirksville, MO. The trailhead/park and adjacent .75 mile public trail and park project was completed with FLATS funds as well as via a matching grant from the Missouri Department of Conservation of approximately $50,000 as well as $19000 of assistance from the City of Kirksville.Expenses $112,119
- Conducted the 14th annual FLATS Trail Half Marathon, a footrace located within Thousand Hills State Park, one of the trails which our organization maintains. Approximately 80 participants registered and raced on October 5, 2024.Expenses $3,296
- Continued maintenance of 10 miles of public trail located in Thousand Hills State Park and Missouri Department of Conservation Land. Maintenance is carried out through volunteer hours and use of FLATS equipment.Expenses $300
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 | Not 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
- 81-2935540
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- 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 (N30)
- Assets (IRS master file)
- $8,146
- Income (IRS master file)
- $93,489
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $93,489 | $124,930 | $8,146 | XML |
| 990-EZ | December 2023 | $62,657 | $62,780 | $39,587 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 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 81-2935540).
Questions about FOREST LAKE AREA TRAIL SYSTEM
- What is the EIN of FOREST LAKE AREA TRAIL SYSTEM?
- The employer identification number (EIN) of FOREST LAKE AREA TRAIL SYSTEM is 81-2935540.
- Is FOREST LAKE AREA TRAIL SYSTEM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to FOREST LAKE AREA TRAIL SYSTEM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FOREST LAKE AREA TRAIL SYSTEM 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 FOREST LAKE AREA TRAIL SYSTEM due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FOREST LAKE AREA TRAIL SYSTEM last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of FOREST LAKE AREA TRAIL SYSTEM?
- The 990-EZ for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does FOREST LAKE AREA TRAIL SYSTEM have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $93,489, expenses of $124,930 and total assets of $8,146 at year end.
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