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Schoolcraft County Motorized Trails Association

Not tax-deductible

Manistique, MI501(c)(4)Since 1988EIN 38-2835520Revenue $412K in FY2025

On file with the IRS300 New Delta Ave, 49854-1100 · Manistique, MITax-exempt since Oct 1990

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Promote safe snowmobiling and atv Trails for the general public

97¢ of each $1 spent went to programs.
Run by 30 volunteers.
Mission: Form 990 Part I, line 1 · 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)(4)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
3 of 6
filings with a surplus
Average surplus $32K a year · 9% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 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
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $29K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$25K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$412K
+104% vs prior year
Spent
$419K
To programs
97%
Net assets
$812K
By yearFY2020–FY2025
Revenue
$412K
FY2025▲ +104%
Tap a bar for its year
Revenue by fiscal year
FY2020$387K
FY2021$335K
FY2022$532K
FY2023$336K
FY2024$202K
FY2025$412K
Expenses
$419K
FY2025▲ +65%
Tap a bar for its year
Expenses by fiscal year
FY2020$154K
FY2021$300K
FY2022$557K
FY2023$326K
FY2024$254K
FY2025$419K
Net assets
$812K
FY2025▼ -0.9%
Tap a bar for its year
Net assets by fiscal year
FY2020$541K
FY2021$576K
FY2022$814K
FY2023$823K
FY2024$819K
FY2025$812K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1990.

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% · $406K Management & general 3% · $13K

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
$0Pt VII · Sec A
Mike Canon
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Gary Degrand
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Michael Perilloux
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Schoolcraft County Motorized Trails Association 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

Maintains safe snowmobile and ATV trails for public use.

Questions for Schoolcraft County Motorized Trails Association

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Provided by the organization

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1 program · $406K · in their own filed words · FY2025
01

Promote safe snowmobiling and atv trails for the general public

$406Kprogram 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
Ethel a Brown TrustFY2024$29K
Total grants receivedfrom 1 funder$29K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$412K
Ln 12
Gifts and grantsLn 1h$413K
Investment incomeLn 3$60
Money outPt IX
$419K
Ln 25
Programscol B$406K
Managementcol C$13K
Owns and owesPt X
$812K
net assets · Ln 32
Cash and savingsLn 1–2$25K
Total assetsLn 16$836K
LiabilitiesLn 26$25K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$413K
Government grantsLn 1e$401K
Investment incomeLn 3$60
Total revenueLn 12$412K
Assets in detailPt X, end of year
CashLn 1$25K
Cash and savings togetherLn 1–2$25K
Land, buildings, equipmentLn 10c$810K
Total assetsLn 16$836K
LiabilitiesLn 26$25K
Net assetsLn 32$812K
OperationsPt I, VI
EmployeesI 50
VolunteersI 630
Fiscal year endsHeaderDecember
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$47K$25K
Land, buildings, equipmentLn 10c$802K$810K
Total assetsLn 16$849K$836K
LiabilitiesLn 26$30K$25K
Net assetsLn 32$819K$812K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$325$325
Other fees for servicesLn 11g$14$14
Office expensesLn 13$5K$5K
Information technologyLn 14$2K$2K
OccupancyLn 16$8K$8K
TravelLn 17$4K$4K
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$2K$2K
InsuranceLn 23$16K$16K
Other expenses (24a–d)Ln 24$378K$378K
Total functional expensesLn 25$419K$406K$13K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $412K$419K−$7K$812K 990 PDF
FY2024 $202K$254K−$52K$819K 990 PDF
FY2023 $336K$326K$10K$823K 990 PDF
FY2022 $532K$557K−$25K$814K 990 PDF
FY2021 $335K$300K$35K$576K 990 PDF
FY2020 $387K$154K$233K$541K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $411,667 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $198,768$412,506
I-9 Program service revenue$0
I-10 Investment incomePrior year $3,064$60
I-11 Other revenuePrior year $171−$899
I-12 Total revenuePrior year $202,003$411,667
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $253,595$418,658
I-18 Total expensesPrior year $253,595$418,658
I-19 Revenue less expensesPrior year −$51,592−$6,991
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $411,667 across 7 lines filed
Lines not itemized here account for −$1,492 of total revenue; see the IRS return.
VIII-1b Membership dues$2,480
VIII-1e Government grants$401,498
VIII-1f All other contributions, gifts and grants$8,528
VIII-1h Total contributions, gifts and grants$412,506
VIII-3 Investment incomeRelated to mission $60$60
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $593$593
VIII-12 Total revenueRelated to mission $653$411,667
Part IX · Statement of functional expenses $418,658 across 10 lines filed
IX-11c Accounting feesManagement $325$325
IX-11g Other fees for servicesManagement $14$14
IX-13 Office expensesManagement $4,819$4,819
IX-14 Information technologyPrograms $2,260$2,260
IX-16 OccupancyManagement $7,812$7,812
IX-17 TravelPrograms $4,056$4,056
IX-19 Conferences, conventions and meetingsPrograms $3,658$3,658
IX-20 InterestPrograms $1,546$1,546
IX-23 InsurancePrograms $16,499$16,499
IX-24 Other expenses (24a–d)Programs $377,669$377,669
IX-25 Total functional expensesPrograms $405,688 · Management $12,970 · Fundraising $0$418,658
Part X · Balance sheet $836,475 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $46,615$25,059
X-8 Inventories for sale or useStart of year $295$1,787
X-10c Land, buildings and equipment, netStart of year $801,969$809,629
X-16 Total assetsStart of year $848,879$836,475
X-26 Total liabilitiesStart of year $30,270$24,857
X-32 Total net assets or fund balancesStart of year $818,609$811,618
X-33 Total liabilities and net assetsStart of year $848,879$836,475
Part XI · Reconciliation of net assets $811,618 net assets at year end
XI-1 Total revenue$411,667
XI-2 Total expenses$418,658
XI-3 Revenue less expenses−$6,991
XI-4 Net assets at start of year$818,609
XI-10 Net assets at end of year$811,618

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

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