Keweenaw Trails Services INC

Tax-deductible

Calumet, MI501(c)(3)Recreation & SportsEIN 32-0128012

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Acquire, build & maintain snowmobile trails

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Run by 2 volunteers and 18 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $35K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $11K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$118K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$379K
-10% vs prior year
Spent
$462K
To programs
97%
Net assets
$799K
By yearFY2021–FY2025
Revenue
$379K
FY2025▼ -10%
Revenue by fiscal year
FY2021$259K
FY2022$893K
FY2023$579K
FY2024$421K
FY2025$379K
Expenses
$462K
FY2025▲ +45%
Expenses by fiscal year
FY2021$373K
FY2022$555K
FY2023$648K
FY2024$317K
FY2025$462K
Net assets
$799K
FY2025▼ -9%
Net assets by fiscal year
FY2021$508K
FY2022$847K
FY2023$778K
FY2024$882K
FY2025$799K

From the FY2025 Form 990 (year ending September 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2006.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $450K Management & general 3% · $12K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A
See Keweenaw Trails Services INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Builds and maintains snowmobile trails for public use.

Provided by the organization

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1 program · $450K · in their own filed words · FY2024
01

Acquired, built & Maintained snowmobile and recreational trails in the counties of Houghton and Keweenaw, Michigan

$450Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$11K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$379K
Ln 12
Gifts and grantsLn 1h$298K
Fees for servicesLn 2g$71K
Other incomeLn 4–11$9K
Money outPt IX
$462K
Ln 25
Programscol B$450K
Managementcol C$12K
Owns and owesPt X
$799K
net assets · Ln 32
Cash and savingsLn 1–2$79K
Total assetsLn 16$917K
LiabilitiesLn 26$118K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$298K
Government grantsLn 1e$265K
Fees for servicesLn 2g$71K
Investment incomeLn 3$4
Other incomeLn 4–11$9K
Gains on assetsLn 7$0
Total revenueLn 12$379K
Assets in detailPt X, end of year
CashLn 1$58K
SavingsLn 2$20K
Cash and savings togetherLn 1–2$79K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$369K
Other assetsLn 15$468K
Total assetsLn 16$917K
LiabilitiesLn 26$118K
Net assetsLn 32$799K
OperationsPt I, VI
EmployeesI 518
VolunteersI 62
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$70K$79K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$482K$369K
Total assetsLn 16$960K$917K
LiabilitiesLn 26$78K$118K
Net assetsLn 32$882K$799K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$69K$68K$630
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$7K$7K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$1K$1K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$7K$7K
TravelLn 17$903$562$341
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$4K$4K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$115K$115K
InsuranceLn 23$13K$11K$2K
Other expenses (24a–d)Ln 24$229K$229K
All other expensesLn 24e$9K$8K$207
Total functional expensesLn 25$462K$450K$12K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $379K$462K−$83K$799K 990 PDF
FY2024 $421K$317K$104K$882K 990 PDF
FY2023 $579K$648K−$68K$778K 990 PDF
FY2022 $893K$555K$338K$847K 990 PDF
FY2021 $259K$373K−$114K$508K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $378,727 across 11 lines filed
Lines not itemized here account for $615 of total revenue; see the IRS return.
VIII-1b Membership dues$8,261
VIII-1e Government grants$265,111
VIII-1f All other contributions, gifts and grants$24,636
VIII-1h Total contributions, gifts and grants$298,008
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $71,445$71,445
VIII-3 Investment incomeRelated to mission $4$4
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $8,655$8,655
VIII-12 Total revenueRelated to mission $71,449 · Excluded from tax $9,270$378,727
Part IX · Statement of functional expenses $461,602 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $68,391 · Management $630$69,021
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $7,393$7,393
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,602$2,602
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $2,703$2,703
IX-13 Office expensesManagement $1,328$1,328
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $7,423$7,423
IX-17 TravelPrograms $562 · Management $341$903
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $4,431$4,431
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $115,106$115,106
IX-23 InsurancePrograms $10,789 · Management $2,197$12,986
IX-24 Other expenses (24a–d)Programs $229,059$229,059
IX-24e All other expensesPrograms $8,440 · Management $207$8,647
IX-25 Total functional expensesPrograms $449,866 · Management $11,736 · Fundraising $0$461,602
Part X · Balance sheet $916,629 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $1,304$58,447
X-2 Savings and temporary cash investmentsStart of year $68,551$20,363
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $1,619$1,091
X-10c Land, buildings and equipment, netStart of year $482,347$368,501
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $406,344$468,227
X-16 Total assetsStart of year $960,165$916,629
X-17 Accounts payable and accrued expenses$42,776
X-25 Other liabilities$42
X-26 Total liabilitiesStart of year $78,479$117,818
X-27 Net assets without donor restrictionsStart of year $881,686$798,811
X-32 Total net assets or fund balancesStart of year $881,686$798,811
X-33 Total liabilities and net assetsStart of year $960,165$916,629
Part XI · Reconciliation of net assets $798,811 net assets at year end
XI-1 Total revenue$378,727
XI-2 Total expenses$461,602
XI-3 Revenue less expenses−$82,875
XI-4 Net assets at start of year$881,686
XI-10 Net assets at end of year$798,811

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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