Nonprofit · EIN 81-3060109
FRIENDS OF THE LEGACY TRAIL INC
Tax-exempt · OSPREY, FL 34229
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $334,198 | $519,356 | -$185,158 | $423,424 | $0 | $423,424 |
| September 30, 2024 | 990 | $307,659 | $88,920 | $218,739 | $608,582 | $0 | $608,582 |
| September 30, 2023 | 990 | $268,103 | $135,211 | $132,892 | $388,075 | $0 | $388,075 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $287,456
- Membership dues
- $13,470
- Program service revenue
- $24,891
- Investment income
- $21,851
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $477,758
- Management and general (functional)
- $11,396
- Fundraising (functional)
- $30,202
Balance sheet and other
- Total assets, start of year
- $608,582
- Total assets, end of year
- $423,424
- Total liabilities, end of year
- $0
- Net assets, end of year
- $423,424
- Publicly traded securities
- $309,853
- Gross receipts
- $334,198
- Employees
- 0
- Volunteers
- 75
- Year formed
- 2017
- State of legal domicile
- FL
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LOUIS KOSIBA | PRESIDENT Officer | 10 | $0 |
| RITA MIOTTI | VICE PRESIDENT Officer | 10 | $0 |
| PAM COX | SECRETARY Officer | 2 | $0 |
| MICHELLE STANLEY | TREASURER Officer | 15 | $0 |
| ARTHUR REA | DIRECTOR Trustee or director | 5 | $0 |
| JOAN ATTENBERG | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM MOSS | DIRECTOR | 10 | $0 |
| CRAIG EMDEN | DIRECTOR | 5 | $0 |
| DEBORAH HILL | DIRECTOR | 5 | $0 |
990 for the year ended September 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LOUIS KOSIBA | PRESIDENT Officer | 10 | $0 |
| RITA MIOTTI | VICE PRESIDENT Officer | 10 | $0 |
| PAM COX | SECRETARY Officer | 2 | $0 |
| MICHELLE STANLEY | TREASURER Officer | 15 | $0 |
| ARTHUR REA | DIRECTOR Trustee or director | 5 | $0 |
| JOAN ATTENBERG | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM MOSS | DIRECTOR | 10 | $0 |
| CRAIG EMDEN | DIRECTOR | 2 | $0 |
| DEBORAH HILL | DIRECTOR | 10 | $0 |
990 for the year ended September 30, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LOUIS KOSIBA | PRESIDENT Officer | 5 | $0 |
| RITA MIOTTI | VICE PRESIDENT Officer | 10 | $0 |
| TRAVIS BURROWS | SECRETARY Officer | 2 | $0 |
| MICHELLE STANLEY | TREASURER Officer | 15 | $0 |
| STEVE MARTIN | DIRECTOR Trustee or director | 5 | $0 |
| JANINE JACOBS | DIRECTOR Trustee or director | 10 | $0 |
| ARTHUR REA | DIRECTOR Trustee or director | 5 | $0 |
| JOAN ATTENBERG | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 792, OSPREY, FL 34229-0792
- In care of
- % CHUCK BUTTERFIELD
- Mailing address (990-N for 2015)
- P O BOX 972, OSPREY FL 34229
- Principal officer (990 for 2024)
- MICHELLE STANLEY, 744 Tropical Circle, Sarasota, FL 34242
- Principal officer (990-N for 2015)
- Charles Butterfield, 9715 Knightsbridge Circle, Sarasota FL 34238
- Signed the 990
- MICHELLE STANLEY, TREASURER
- Phone
- (415) 407-4024
- Return prepared by
- Sandi Raasch EA
Mission
SUPPORT, PROMOTE, ENHANCE, PROTECT THE LEGACY TRAIL, A SARASOTA COUNTY PARK, AND ITS TRAIL CONNECTORS NOW AND FOR FUTURE GENERATIONS.
Program accomplishments
- SUPPORT, ENHANCEMENT, AND PROTECTION OF THE LEGACY TRAILExpenses $477,758 · revenue $314,346
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 81-3060109
- 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
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $423,424
- Income (IRS master file)
- $334,198
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $334,198 | $519,356 | $423,424 | XML |
| 990 | September 2024 | $307,659 | $88,920 | $608,582 | XML |
| 990 | September 2023 | $268,103 | $135,211 | $388,075 | XML |
| 990-EZ | September 2022 | – | – | – | IRS |
| 990-EZ | September 2021 | – | – | – | IRS |
| 990-EZ | September 2020 | – | – | – | IRS |
| 990-EZ | September 2019 | – | – | – | IRS |
| 990-EZ | September 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: Charles Butterfield | September 30, 2016 | ≤ $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 81-3060109).
Questions about FRIENDS OF THE LEGACY TRAIL INC
- What is the EIN of FRIENDS OF THE LEGACY TRAIL INC?
- The employer identification number (EIN) of FRIENDS OF THE LEGACY TRAIL INC is 81-3060109.
- Is FRIENDS OF THE LEGACY TRAIL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to FRIENDS OF THE LEGACY TRAIL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE LEGACY TRAIL INC 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 FRIENDS OF THE LEGACY TRAIL INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE LEGACY TRAIL INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of FRIENDS OF THE LEGACY TRAIL INC?
- The 990 for the year ended September 30, 2025 names MICHELLE STANLEY.
- Who are the officers and directors of FRIENDS OF THE LEGACY TRAIL INC?
- The 990 for the year ended September 30, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE LEGACY TRAIL INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $334,198, expenses of $519,356 and total assets of $423,424 at year end.
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