Nonprofit · EIN 81-5217841
LAKE CITY TRAIL BUILDERS ASSOCIATION
Tax-exempt (reinstated) · COEUR D ALENE, ID 83816
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $85,362 | $61,525 | $23,837 | $34,955 | $0 | $34,955 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $35,679
- Membership dues
- $2,351
- Program service revenue
- $53,436
- Investment income
- $0
- Net income from fundraising events
- -$3,336
- Net income from sales of inventory
- -$2,768
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $7,500
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $50,650
- Occupancy
- $3,027
- Printing, publications and postage
- $348
- Program services (functional)
- $46,849
Balance sheet and other
- Total assets, start of year
- $11,118
- Total assets, end of year
- $34,955
- Total liabilities, end of year
- $0
- Net assets, end of year
- $34,955
- Cash, savings and investments
- $34,955
- Gross receipts
- $91,466
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 |
|---|---|---|---|
| Sean Brady | President | 5 | $0 |
| Graham Christensen | Treasurer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2702, COEUR D ALENE, ID 83816-2702
- Mailing address (990-N for 2024)
- PO Box 2702, Coeur d Alene ID 83816
- Principal officer (990-N for 2024)
- Graham Christensen, 4531 E CDA Lake Dr, Coeur d Alene ID 83814
- Signed the 990-EZ
- Graham Christensen, Treasurer
Mission
Trail maintenance and advocacy
Program accomplishments
- Youth Conservation CrewExpenses $46,849 · grants $46,849
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-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 81-5217841
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C36)
- Assets (IRS master file)
- $34,955
- Income (IRS master file)
- $91,466
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- March 4, 2017
- Reinstated
- Effective February 15, 2017
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $85,362 | $61,525 | $34,955 | IRS |
| 990-N for 2024 Officer: Graham Christensen | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Graham Christensen | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Almer Casile | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Almer Casile | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Kyle Nagel | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Kyle Nagel | 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 81-5217841).
Questions about LAKE CITY TRAIL BUILDERS ASSOCIATION
- What is the EIN of LAKE CITY TRAIL BUILDERS ASSOCIATION?
- The employer identification number (EIN) of LAKE CITY TRAIL BUILDERS ASSOCIATION is 81-5217841.
- Is LAKE CITY TRAIL BUILDERS ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective February 15, 2017.
- Are donations to LAKE CITY TRAIL BUILDERS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAKE CITY TRAIL BUILDERS ASSOCIATION 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 LAKE CITY TRAIL BUILDERS ASSOCIATION 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 LAKE CITY TRAIL BUILDERS ASSOCIATION 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 LAKE CITY TRAIL BUILDERS ASSOCIATION?
- The 990-N for 2024 names Graham Christensen.
- Who are the officers and directors of LAKE CITY TRAIL BUILDERS ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does LAKE CITY TRAIL BUILDERS ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $85,362, expenses of $61,525 and total assets of $34,955 at year end.
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