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Lagrange County Trails INC

Tax-deductible

Howe, IN501(c)(3)Since 2019Community Development EIN 83-2411224Revenue $1.4M in FY2025

On file with the IRSlagrangecountytrails.org715 E 400 N, 46746-9561 · Howe, INTax-exempt since May 2019Publicly supported charity — 170(b)(1)(A)(vi)

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Build a network of hiking and biking Trails that connect communities across the County and neighboring counties.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 50 volunteers.
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
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
11 mo
of spending, in cash
Looks good: 11.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $40K
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
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
×30 vs prior year
Spent
$20K
To programs
100%
Net assets
$1.4M
By yearFY2020–FY2025
Revenue
$1.4M
FY2025▲ ×30
Tap a bar for its year
Revenue by fiscal year
FY2020$750
FY2021$48K
FY2025$1.4M
Net assets
$1.4M
FY2025▲ ×29
Tap a bar for its year
Net assets by fiscal year
FY2020$8K
FY2021$50K
FY2025$1.4M

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2019.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $20K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Sherryl Rhinesmith
Vice Preside
$0Pt VII · Sec A
Beth Sherman
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Bradd Giggy
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Dan Yoder
Director
$0Pt VII · Sec A
See Lagrange County Trails 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

Lagrange County Trails INC is a community improvement nonprofit based in Howe, IN, formed in 2019.

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Provided by the organization

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2 programs · $20K · in their own filed words · FY2025
01

Our only other program services were for support expenses for the purchase of land (legal fees for negotiations with the railroad to acquire the land for the hawpatch trail) and miscellaneous operating expenses of the organization.

$20Kprogram expense
02

Our main program service for 2025 was the acquisition of 114 acres of land formerly owned by norfolk and southern railroad. This acquisition was funded through a grant from lagrange county (indiana) major moves monies.

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 · FY2021
Lagrange County Community Foundation INCFY2021$40K
Total grants receivedfrom 1 funder$40K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.4M
Money outPt IX
$20K
Ln 25
Programscol B$20K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$19K
Total assetsLn 16$1.4M
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$1.4M
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$19K
Cash and savings togetherLn 1–2$19K
Land, buildings, equipmentLn 10c$1.4M
Total assetsLn 16$1.4M
LiabilitiesLn 26$0
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 50
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
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$38K$19K
Land, buildings, equipmentLn 10c$1.4M
Total assetsLn 16$38K$1.4M
LiabilitiesLn 26$0$0
Net assetsLn 32$38K$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$18K$18K
Office expensesLn 13$32$32
Information technologyLn 14$393$393
InsuranceLn 23$887$887
Other expenses (24a–d)Ln 24$200$200
Total functional expensesLn 25$20K$20K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.4M$20K$1.4M$1.4M 990 PDF
FY2024 Not on file
FY2023 Not on file
FY2022 Not on file
FY2021 $48K$50K 990 PDF
FY2020 $750$8K 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 $1,421,893 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,504$1,421,893
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $2,504$1,421,893
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 $11,465$19,979
I-18 Total expensesPrior year $11,465$19,979
I-19 Revenue less expensesPrior year −$8,961$1,401,914
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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 $1,421,893 across 4 lines filed
VIII-1e Government grants$1,420,928
VIII-1f All other contributions, gifts and grants$965
VIII-1h Total contributions, gifts and grants$1,421,893
VIII-12 Total revenue$1,421,893
Part IX · Statement of functional expenses $19,979 across 5 lines filed
IX-11b Legal feesPrograms $18,467$18,467
IX-13 Office expensesPrograms $32$32
IX-14 Information technologyPrograms $393$393
IX-23 InsurancePrograms $887$887
IX-24 Other expenses (24a–d)Programs $200$200
IX-25 Total functional expensesPrograms $19,979 · Management $0 · Fundraising $0$19,979
Part X · Balance sheet $1,439,925 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $38,011$18,997
X-10c Land, buildings and equipment, net$1,420,928
X-16 Total assetsStart of year $38,011$1,439,925
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $38,011$1,439,925
X-32 Total net assets or fund balancesStart of year $38,011$1,439,925
X-33 Total liabilities and net assetsStart of year $38,011$1,439,925
Part XI · Reconciliation of net assets $1,439,925 net assets at year end
XI-1 Total revenue$1,421,893
XI-2 Total expenses$19,979
XI-3 Revenue less expenses$1,401,914
XI-4 Net assets at start of year$38,011
XI-10 Net assets at end of year$1,439,925

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

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