Civic Intelligence

Bluegrass Trails and Greenways Inc.

EIN 31-1580401 • 501(c)3 • Winchester, KY

Pub. 78 Eligible990-N Coverage

Profile

Support Development of Abandoned Railways to Trails and Greenways

P O Box 840Winchester, KY 40392-0840
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

3rd percentile

-1400%

Higher net margin than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

51st percentile

-1.2%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

0.0%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$1,125

Down $14 (-1.2%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$1,125

Down $14 (-1.2%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin3rd percentile

Revenue

Flat

$1

Flat from 2024

Expenses

Flat

$15

Flat from 2024

Net Income

Flat

-$14

Flat from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$1.5K$1.0K$500$0Assets 2022: $1,166Liabilities 2022: $0Net Assets 2022: $1,1662022Assets 2023: $1,153Liabilities 2023: $0Net Assets 2023: $1,1532023Assets 2024: $1,139Liabilities 2024: $0Net Assets 2024: $1,1392024Assets 2025: $1,125Liabilities 2025: $0Net Assets 2025: $1,1252025

Highlighted filing

2025

Assets$1,125
Liabilities$0
Net Assets$1,125
Open 2025 Filing

Operations Trend

Revenue Growth53rd percentile

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

$20$10$0-$10-$20Revenue 2022: $1Expenses 2022: $15Net Income 2022: -$142022Revenue 2023: $1Expenses 2023: $15Net Income 2023: -$142023Revenue 2024: $1Expenses 2024: $15Net Income 2024: -$142024Revenue 2025: $1Expenses 2025: $15Net Income 2025: -$142025

Highlighted filing

2025

Revenue$1
Expenses$15
Net Income-$14
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,125
Liabilities
$0
Net assets
$1,125
Revenue
$1
Expenses
$15
Net income
-$14
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1,125$0$1,125$1$15$14
2024Detailed filing. Detailed filing data is available for this year.$1,139$0$1,139$1$15$14
2023Detailed filing. Detailed filing data is available for this year.$1,153$0$1,153$1$15$14
2022Detailed filing. Detailed filing data is available for this year.$1,166$0$1,166$1$15$14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Feb 6, 2026
Return Version
2024v5.0
Gross Receipts
$1
Mission and Program Overview

Mission

Support Development of Abandoned Railways to Trails and Greenways

Program Services

DescriptionGrantsExpenses
No Allocations for this period$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Clare SipplePresident-$0--
Kenny BookTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Bluegrass Trails and Greenways Inc
EIN
31-1580401
Phone
8597447186
Address
P O Box 840, Winchester, KY 40392-0840

Signing Officer

Name
Kenny Book
Title
Treasurer
Phone
8593555241
Signed
2026-02-06
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Annual Filing Fee”

Raw XML Appendix218 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/CityNm0Winchester
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0403920840
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OperateHospitalInd00
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IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt015
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Support Development of Abandoned Railways to Trails and Greenways
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
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IRS990EZ/SchoolOperatingInd00
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IRS990EZ/TaxImposedUnderIRC4911Amt00
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt00
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IRS990ScheduleA/InvestmentIncomeCYPct01
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Annual Filing Fee
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Kenny Book
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08593555241
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLUEGRASS TRAILS AND GREENWAYS INC
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
ReturnHeader/Filer/EIN0311580401
ReturnHeader/Filer/PhoneNum08597447186
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 840
ReturnHeader/Filer/USAddress/CityNm0Winchester
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0403920840
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02026-02-06T09:51:08-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

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