Nonprofit · EIN 90-0845394
BUILD LEBANON TRAILS
Tax-exempt · LEBANON, OR 97355
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $96,951 | $174,585 | -$77,634 | $1,001,063 | $0 | $1,001,063 |
| December 31, 2024 | 990 | $721,896 | $225,731 | $496,165 | $1,039,234 | $0 | $1,039,234 |
| December 31, 2023 | 990 | $81,756 | $44,107 | $37,649 | $511,375 | $0 | $511,375 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $43,441
- Program service revenue
- $0
- Investment income
- $35,547
- Net gain from sales of assets
- $1,728
- Net income from fundraising events
- $17,504
- Net income from sales of inventory
- $459
- Other revenue
- $17,963
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $7,365
- Accounting fees
- $1,275
- Program services (functional)
- $163,011
- Management and general (functional)
- $11,013
- Fundraising (functional)
- $561
Balance sheet and other
- Total assets, start of year
- $1,039,234
- Total assets, end of year
- $1,001,063
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,001,063
- Publicly traded securities
- $964,782
- Net assets without donor restrictions
- $1,001,063
- Gross receipts
- $110,349
- Employees
- 0
- Volunteers
- 19
- Year formed
- 2012
- State of legal domicile
- OR
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 |
|---|---|---|---|
| RODNEY W SELL | President Trustee or director, Officer | 4 | $0 |
| DARRYL BLACK | Director Trustee or director | 4 | $0 |
| THADEUS L NELSON | Secretary Trustee or director, Officer | 4 | $0 |
| DEBRA GRASLEY | Director Trustee or director | 4 | $0 |
| JANICE M DIAMANTINE | Director Trustee or director | 4 | $0 |
| PERRY PRIVRATSKY | Director Trustee or director | 4 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RODNEY W SELL | President Trustee or director, Officer | 4 | $0 |
| DARRYL BLACK | Director Trustee or director | 4 | $0 |
| THADEUS L NELSON | Secretary Trustee or director, Officer | 4 | $0 |
| INGRID ROLLEMA | Director Trustee or director | 4 | $0 |
| JANICE M DIAMANTINE | Director Trustee or director | 4 | $0 |
| ART CISNEROS | Director Trustee or director | 4 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RODNEY W SELL | President Trustee or director, Officer | 4 | $0 |
| DARRYL BLACK | Director Trustee or director | 4 | $0 |
| THADEUS L NELSON | Secretary Trustee or director, Officer | 4 | $0 |
| INGRID ROLLEMA | Director Trustee or director | 4 | $0 |
| JANICE M DIAMANITINE | Director Trustee or director | 4 | $0 |
| ART CISNEROS | Director Trustee or director | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2604, LEBANON, OR 97355-0020
- Mailing address (990-N for 2012)
- PO Box 2604, Lebanon OR 97355
- Principal officer (990 for 2025)
- RODNEY W SELL, 1955 RIVER DR, LEBANON, OR 97355
- Principal officer (990-N for 2012)
- Rodney W Sell, 1955 River Dr, Lebanon OR 97355
- Signed the 990
- RODNEY W SELL, President
- Phone
- (541) 409-1302
- Return prepared by
- RAUCH MCFETRIDGE CLEVELAND & STEIN CPA
Mission
TO INSPIRE AND ASSIST THE COMMUNITY IN THE DEVELOPMENT, MAINTENANCE, AND ENHANCEMENT OF MULTIPLE-USE TRAILS AND RELATED FACILITIES IN AND AROUND LEBANON FOR THE ENJOYMENT, RECREATION, HEALTH, AND SAFETY OF THE RESIDENTS AND THEIR GUESTS.
Program accomplishments
- TRAIL DEVELOPMENT / MONTHLY HIKESExpenses $163,011
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 90-0845394
- 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
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N30)
- Assets (IRS master file)
- $1,001,063
- Income (IRS master file)
- $110,349
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $96,951 | $174,585 | $1,001,063 | XML |
| 990 | December 2024 | $721,896 | $225,731 | $1,039,234 | XML |
| 990 | December 2023 | $81,756 | $44,107 | $511,375 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
| 990-N for 2012 Officer: Rodney W Sell | December 31, 2012 | ≤ $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 90-0845394).
Questions about BUILD LEBANON TRAILS
- What is the EIN of BUILD LEBANON TRAILS?
- The employer identification number (EIN) of BUILD LEBANON TRAILS is 90-0845394.
- Is BUILD LEBANON TRAILS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to BUILD LEBANON TRAILS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BUILD LEBANON TRAILS 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 BUILD LEBANON TRAILS 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 BUILD LEBANON TRAILS 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 BUILD LEBANON TRAILS?
- The 990 for the year ended December 31, 2025 names RODNEY W SELL.
- Who are the officers and directors of BUILD LEBANON TRAILS?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does BUILD LEBANON TRAILS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $96,951, expenses of $174,585 and total assets of $1,001,063 at year end.
Other nonprofits in LEBANON
- OREGON OLD TIME FIDDLERS ASSOC EIN 93-0853507 · last filed 990 for 2025
- LEBANON VOLLEYBALL CLUB DNC EIN 33-1953122 · last filed 990-EZ for 2025
- FRIENDS OF LEBANON POOL EIN 33-2763488 · last filed 990-N for 2025
- MID VALLEY REBELS INC EIN 92-0755516 · last filed 990-N for 2025
- LEBANON AREA R-C EIN 93-1313223 · last filed 990-N for 2024
- WAPITI BOWMEN INC EIN 91-2138837 · last filed 990-N for 2025
- LEBANON SKATEPARK COMMITTEE EIN 27-2202171 · last filed 990-N for 2024
- MID VALLEY MUSTANGS YOUTH BASEBALL EIN 93-3274440 · last filed 990-N for 2024