Civic Intelligence

Valley County Pathways Inc

EIN 20-5002719 • 501(c)3 • Mccall, ID

Profile

To build a network of walking and biking trails from cascade to donnelly, lake fork, mccall and new meadows.

P O Box 233Mccall, ID 83638

valleycountypathways.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

12th percentile

-71%

Higher net margin than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

38th percentile

-12%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

25%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$390,794

Down $51,235 (-12%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$390,794

Down $51,235 (-12%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin12th percentile

Revenue

Up

$72,235

Up $14,673 (+25%) from 2023

Expenses

Up

$123,470

Up $81,757 (+196%) from 2023

Net Income

Down

-$51,235

Down $67,084 (-423%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2021: $410,024Liabilities 2021: $0Net Assets 2021: $410,0242021Assets 2022: $426,180Net Assets 2022: $426,1802022Assets 2023: $442,029Net Assets 2023: $442,0292023Assets 2024: $390,794Net Assets 2024: $390,7942024

Highlighted filing

2024

Assets$390,794
Liabilities-
Net Assets$390,794
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2021: $163,550Expenses 2021: $19,692Net Income 2021: $143,8582021Revenue 2022: $40,016Expenses 2022: $24,313Net Income 2022: $15,7032022Revenue 2023: $57,562Expenses 2023: $41,713Net Income 2023: $15,8492023Revenue 2024: $72,235Expenses 2024: $123,470Net Income 2024: -$51,2352024

Highlighted filing

2024

Revenue$72,235
Expenses$123,470
Net Income-$51,235
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$390,794
Liabilities
-
Net assets
$390,794
Revenue
$72,235
Expenses
$123,470
Net income
-$51,235
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.91$3.91$0.72$1.23$0.51
2023Detailed filing. Detailed filing data is available for this year.$4.42$4.42$0.58$0.42$0.16
2022Detailed filing. Detailed filing data is available for this year.$4.26$4.26$0.40$0.24$0.16
2021Detailed filing. Detailed filing data is available for this year.$4.10$0.00$4.10$1.64$0.20$1.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.0
Gross Receipts
$72,235
Mission and Program Overview

Mission

To build a network of walking and biking trails from cascade to donnelly, lake fork, mccall and new meadows.

Program Services

DescriptionGrantsExpenses
BUILDING NEW SINGLETRACK SIDEWALK TRAILS. TRAILS SERVICE HUNDREDS OF TRAIL USERS IN THE MCCALL AND VALLEY COUNTY AREA.-$123,470
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
STEVE STUEBNERPresidentPT$0--
ANDY OLAVARRIAVice Preside-$0--
BECKY BJORKTreasurer-$0--
BRETT SHEPHERDBoard Member-$0--
TIFFANY DOBBSBoard Member-$0--
KURT WOLFBoard Member-$0--
JIM ZOKANBoard Member-$0--
CHARLIE PEGANBoard Member-$0--
TOM REINHARDTBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Valley County Pathways Inc
EIN
20-5002719
Phone
2088668760
Address
P O BOX 233, MCCALL, ID 83638

Signing Officer

Name
Steve Stuebner
Title
President
Phone
2084840295
Signed
2025-10-29
Discuss with paid preparer
Yes

Preparer

Firm
Tim Mcgree CPA
Address
PO BOX 869, MCCALL, ID 83638
Preparer
Randolph C Mcmahan
Phone
2086347086
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Miscellaneous 1,725 total 1,725”

Form 990-ez, Part I, Line 16

“Expenses postage/marketing 1,107 office expenses 91 insurance 1,858 trail construction costs 85,189 trail grooming 12,000 sanitation expense 1,470 membership dues 185 trail expense 21,025 total 122,925”

Form 990-ez, Part III

“To build a network of walking and biking trails from cascade to donnelly, lake fork, mccall and new meadows.”

Raw XML Appendix162 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MCCALL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083638
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IRS990EZ/LobbyingActivitiesInd0false
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0STEVE STUEBNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ANDY OLAVARRIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BECKY BJORK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRETT SHEPHERD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TIFFANY DOBBS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KURT WOLF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JIM ZOKAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CHARLIE PEGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8TOM REINHARDT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0122925
IRS990EZ/OtherRevenueTotalAmt01725
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO BUILD A NETWORK OF WALKING AND BIKING TRAILS FROM CASCADE TO DONNELLY, LAKE FORK, MCCALL AND NEW MEADOWS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0BUILDING NEW SINGLETRACK SIDEWALK TRAILS. TRAILS SERVICE HUNDREDS OF TRAIL USERS IN THE MCCALL AND VALLEY COUNTY AREA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0123470
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TotalExpensesAmt0123470
IRS990EZ/TotalProgramServiceExpensesAmt0123470
IRS990EZ/TotalRevenueAmt072235
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0HTTPS://VALLEYCOUNTYPATHWAYS.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt070320
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt056446
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt039949
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0163513
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0362183
IRS990ScheduleA/TotalSupportAmt0362708
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS 1,725 TOTAL 1,725
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES POSTAGE/MARKETING 1,107 OFFICE EXPENSES 91 INSURANCE 1,858 TRAIL CONSTRUCTION COSTS 85,189 TRAIL GROOMING 12,000 SANITATION EXPENSE 1,470 MEMBERSHIP DUES 185 TRAIL EXPENSE 21,025 TOTAL 122,925
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO BUILD A NETWORK OF WALKING AND BIKING TRAILS FROM CASCADE TO DONNELLY, LAKE FORK, MCCALL AND NEW MEADOWS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE STUEBNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02084840295
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VALLEY COUNTY PATHWAYS INC
ReturnHeader/Filer/BusinessNameControlTxt0VALL
ReturnHeader/Filer/EIN0205002719
ReturnHeader/Filer/PhoneNum02088668760
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 233
ReturnHeader/Filer/USAddress/CityNm0MCCALL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083638
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0934572021
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TIM MCGREE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 869
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MCCALL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083638
ReturnHeader/PreparerPersonGrp/PhoneNum02086347086
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDOLPH C MCMAHAN
ReturnHeader/ReturnTs02025-10-29T12:22:52-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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