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Recreational Trails INC

Tax-deductible

Great Falls, MT501(c)(3)Recreation & Sports EIN 81-0474421Revenue $206K in FY2024Latest return filed Nov 10, 2025

On file with the IRSthetrail.orgPo Box 553, 59403-0553 · Great Falls, MTTax-exempt since Apr 1993Publicly supported charity — 170(b)(1)(A)(vi)

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Develop and maintain Recreational Trails

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 30 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $41K a year · 30% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
49 mo
of spending, in cash
Plus $621K in investments, Pt X · Ln 11–13
Looks good: 49.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$206K
+186% vs prior year
Spent
$78K
To programs
92%
Net assets
$944K
By yearFY2020–FY2024
Revenue
$206K
FY2024▲ +186%
Tap a bar for its year
Revenue by fiscal year
FY2020$66K
FY2021$118K
FY2022$213K
FY2023$72K
FY2024$206K
Expenses
$78K
FY2024▼ -27%
Tap a bar for its year
Expenses by fiscal year
FY2020$113K
FY2021$45K
FY2022$127K
FY2023$107K
FY2024$78K
Net assets
$944K
FY2024▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2020$693K
FY2021$765K
FY2022$852K
FY2023$817K
FY2024$944K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1993.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $72K Management & general 4% · $3K Fundraising 4% · $3K

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

Something off? Claim to add context

Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Anders Blewett
Vice Preside
$0Pt VII · Sec A
Debra Corn
Treasurer
$0Pt VII · Sec A
Sheila Kelly
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Becky Nelson
Director
$0Pt VII · Sec A
Ron Nelson
Director
$0Pt VII · Sec A
See Recreational Trails INC executive salaries →

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

Build and care for public walking and biking paths.

Questions for Recreational Trails INC

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2 programs · $72K · in their own filed words · FY2024
01

Trail maintenance-clean up, repairs, trim vegetation

$72Kprogram expense
02

Construction costs-benches, tables, shelters, drinking fountain, plant trees, paving, bridges, exhibits, and new trails

Pt IX · col B

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
Donor Advised Charitable Giving INCFY2024$10K
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$206K
Ln 12
Gifts and grantsLn 1h$152K
Investment incomeLn 3$54K
Money outPt IX
$78K
Ln 25
Programscol B$72K
Managementcol C$3K
Fundraisingcol D$3K
Owns and owesPt X
$944K
net assets · Ln 32
Cash and savingsLn 1–2$323K
Total assetsLn 16$944K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$152K
Noncash giftsLn 1g$101K
Investment incomeLn 3$54K
Gains on assetsLn 7$29K
Total revenueLn 12$206K
Assets in detailPt X, end of year
CashLn 1$37K
SavingsLn 2$286K
Cash and savings togetherLn 1–2$323K
InvestmentsLn 11–13$621K
Other assetsLn 15$113
Total assetsLn 16$944K
LiabilitiesLn 26$0
Net assetsLn 32$944K
OperationsPt I, VI
EmployeesI 50
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$101K
EndowmentSch D · Pt V
LineFY24FY23FY22FY21FY20
End of yearLn 1g$273K$250K$242K$249K$213K
Given inLn 1b$10K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$335K$323K
InvestmentsLn 11–13$481K$621K
Total assetsLn 16$817K$944K
LiabilitiesLn 26$0$0
Net assetsLn 32$817K$944K
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$935$935
Office expensesLn 13$4K$987$3K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$72K$72K$22
Total functional expensesLn 25$78K$72K$3K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 10, 2025 $206K$78K$127K$944K 990 PDF
FY2023Filed with the IRS Oct 30, 2024 $72K$107K−$35K$817K 990 PDF
FY2022Filed with the IRS Nov 12, 2023 $213K$127K$87K$852K 990 PDF
FY2021Filed with the IRS Nov 14, 2022 $118K$45K$72K$765K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $66K$113K−$47K$693K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $205,684 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $52,785$151,787
I-9 Program service revenue$0
I-10 Investment incomePrior year $19,032$53,897
I-11 Other revenue$0
I-12 Total revenuePrior year $71,817$205,684
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 $107,108$78,416
I-18 Total expensesPrior year $107,108$78,416
I-19 Revenue less expensesPrior year −$35,291$127,268
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $205,684 across 7 lines filed
VIII-1a Federated campaigns$1,000
VIII-1f All other contributions, gifts and grants$150,787
VIII-1g Noncash contributions (included above)$101,077
VIII-1h Total contributions, gifts and grants$151,787
VIII-3 Investment incomeExcluded from tax $25,012$25,012
VIII-7 Net gain or loss on sales of assetsExcluded from tax $28,885$28,885
VIII-12 Total revenueExcluded from tax $53,897$205,684
Part IX · Statement of functional expenses $78,416 across 4 lines filed
IX-11c Accounting feesManagement $935$935
IX-13 Office expensesManagement $987 · Fundraising $3,404$4,391
IX-23 InsuranceManagement $1,102$1,102
IX-24 Other expenses (24a–d)Programs $71,966 · Management $22$71,988
IX-25 Total functional expensesPrograms $71,966 · Management $3,046 · Fundraising $3,404$78,416
Part X · Balance sheet $943,833 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $64,246$36,563
X-2 Savings and temporary cash investmentsStart of year $270,837$286,113
X-11 Publicly traded securitiesStart of year $481,388$621,044
X-15 Other assetsStart of year $94$113
X-16 Total assetsStart of year $816,565$943,833
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $816,565$943,833
X-33 Total liabilities and net assetsStart of year $816,565$943,833
Part XI · Reconciliation of net assets $943,833 net assets at year end
XI-1 Total revenue$205,684
XI-2 Total expenses$78,416
XI-3 Revenue less expenses$127,268
XI-4 Net assets at start of year$816,565
XI-10 Net assets at end of year$943,833

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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