Nonprofit · EIN 82-0465437
SOUTHWEST IDAHO MOUNTAIN BIKING ASSOCIATION INC
Tax-exempt · BOISE, ID 83701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $42,226 | $219,577 | -$177,351 | $234,423 | – | $234,423 |
| December 31, 2024 | 990 | $318,781 | $54,298 | $264,483 | $411,775 | $0 | $411,775 |
| December 31, 2023 | 990-EZ | $157,282 | $116,887 | $40,395 | $142,510 | $1,642 | $140,868 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $18,725
- Membership dues
- $18,080
- Investment income
- $1,774
- Net income from fundraising events
- $3,182
- Net income from sales of inventory
- $465
Expenses
- Grants and similar amounts paid
- $1,550
- Compensation of officers, directors and key employees
- $0
- Occupancy
- $2,360
- Other expenses
- $215,667
- Program services (functional)
- $207,296
Balance sheet and other
- Total assets, start of year
- $411,774
- Total assets, end of year
- $234,423
- Total liabilities, end of year
- –
- Net assets, end of year
- $234,423
- Cash, savings and investments
- $234,423
- Gross receipts
- $52,372
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 |
|---|---|---|---|
| Damian Kolbay | Treasurer | 8 | $0 |
| Karianne Fallow | Director | 2 | $0 |
| Susan Kolbay | President/Director | 15 | $0 |
| Sam Blaine | Vice President/President | 8 | $0 |
| Chris Comstock | Secretary | 2 | $0 |
| Lee Scott | Director | 2 | $0 |
| Chris Aslett | Director | 2 | $0 |
| Aidan Weltner | Director | 2 | $0 |
| Brooke Behmke | Director/Vice President | 4 | $0 |
| Clark Krause | Director | 2 | $0 |
| Patrick Cusick | Director | 2 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Damian Kolbay | Treasurer Officer | 8 | $0 |
| Sam Blaine | Vice President Officer | 5 | $0 |
| Susan Kolbay | President Officer | 15 | $0 |
| Chris Comstock | Secretary Officer | 2 | $0 |
| Karianne Fallow | Director Trustee or director | 2 | $0 |
| Patrick Cusick | Director Trustee or director | 2 | $0 |
| Clark Krause | Director Trustee or director | 2 | $0 |
990-EZ for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jill Bradley | Secretary/Vice President | 4 | $0 |
| Mike Paananen | President | 1 | $0 |
| Melanie Yakemovic | Vice President | 1 | $0 |
| Justin Charters | Vice President | 1 | $0 |
| John Yarnell | Director/Vice President | 4 | $0 |
| Kyle Lewis | Treasurer | 3 | $0 |
| Chris Wildt | Director | 1 | $0 |
| Susan Kolbay | Director/President | 12 | $0 |
| Damian Kolbay | Director/Treasurer | 8 | $0 |
| Christian McKenna | Director | 1 | $0 |
| Karianne Fallow | Director | 4 | $0 |
| Sam Blaine | Director | 4 | $0 |
| Chris Comstock | Director | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1443, BOISE, ID 83701-1443
- Signed the 990-EZ
- Damian Kolbay, Treasurer
- Phone
- (703) 795-1708
Mission
To create, protect, and sustain a world-class multiuse trail network that embodies inclusivity and enhances the outdoor experience for all in Southwest Idaho.
Program accomplishments
- Provided 11 riding skills clinics to members to increase confidence and safety while on the trails.Expenses $2,970
- Built over 5 miles of mountain biking trails to adaptive mountain bike standards open to the public. These trails range from beginner to expert level trails.Expenses $192,939
- Maintained trails throughout Southwest Idaho. Provided 19 days of maintenance including trail tread work, trail marking sign installation, and vegetation removal.Expenses $11,387
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-0465437
- 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
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N99)
- Assets (IRS master file)
- $234,423
- Income (IRS master file)
- $52,372
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $42,226 | $219,577 | $234,423 | XML |
| 990 | December 2024 | $318,781 | $54,298 | $411,775 | XML |
| 990-EZ | December 2023 | $157,282 | $116,887 | $142,510 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 82-0465437).
Questions about SOUTHWEST IDAHO MOUNTAIN BIKING ASSOCIATION INC
- What is the EIN of SOUTHWEST IDAHO MOUNTAIN BIKING ASSOCIATION INC?
- The employer identification number (EIN) of SOUTHWEST IDAHO MOUNTAIN BIKING ASSOCIATION INC is 82-0465437.
- Is SOUTHWEST IDAHO MOUNTAIN BIKING ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to SOUTHWEST IDAHO MOUNTAIN BIKING ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTHWEST IDAHO MOUNTAIN BIKING ASSOCIATION 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 SOUTHWEST IDAHO MOUNTAIN BIKING ASSOCIATION INC 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 SOUTHWEST IDAHO MOUNTAIN BIKING ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SOUTHWEST IDAHO MOUNTAIN BIKING ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does SOUTHWEST IDAHO MOUNTAIN BIKING ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $42,226, expenses of $219,577 and total assets of $234,423 at year end.
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