Civic Intelligence

Keweenaw Trails Services Inc

EIN 32-0128012 • 501(c)3 • Calumet, MI

Profile

Acquire, build & maintain snowmobile trails

PO Box 87Calumet, MI 49913

keweenawsnowmobileclub.com

Siviq Scores

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

Liabilities / Assets

70th percentile

0.13x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.31x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

15th percentile

-22%

Higher net margin than 15% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

29th percentile

-4.5%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

26th percentile

-10%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$916,629

Down $43,536 (-4.5%) from 2024

Liabilities

Up

$117,818

Up $39,339 (+50%) from 2024

Net Assets

Down

$798,811

Down $82,875 (-9.4%) from 2024

Revenue

Down

$378,727

Down $42,232 (-10%) from 2024

Expenses

Up

$461,602

Up $144,160 (+45%) from 2024

Net Income

Down

-$82,875

Down $186,392 (-180%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $184,090Liabilities 2016: $21,091Net Assets 2016: $162,9992016Assets 2017: $360,303Liabilities 2017: $25,102Net Assets 2017: $335,2012017Assets 2018: $297,154Liabilities 2018: $24,215Net Assets 2018: $272,9392018Assets 2019: $727,065Liabilities 2019: $252,097Net Assets 2019: $474,9682019Assets 2020: $645,890Liabilities 2020: $23,669Net Assets 2020: $622,2212020Assets 2021: $1,035,127Liabilities 2021: $526,944Net Assets 2021: $508,1832021Assets 2022: $923,756Liabilities 2022: $77,233Net Assets 2022: $846,5232022Assets 2023: $897,709Liabilities 2023: $119,541Net Assets 2023: $778,1682023Assets 2024: $960,165Liabilities 2024: $78,479Net Assets 2024: $881,6862024Assets 2025: $916,629Liabilities 2025: $117,818Net Assets 2025: $798,8112025

Highlighted filing

2025

Assets$916,629
Liabilities$117,818
Net Assets$798,811

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2016: $234,303Expenses 2016: $284,530Net Income 2016: -$50,2272016Revenue 2017: $566,657Expenses 2017: $394,455Net Income 2017: $172,2022017Revenue 2018: $399,384Expenses 2018: $461,646Net Income 2018: -$62,2622018Revenue 2019: $517,378Expenses 2019: $315,349Net Income 2019: $202,0292019Revenue 2020: $511,239Expenses 2020: $363,986Net Income 2020: $147,2532020Revenue 2021: $259,017Expenses 2021: $373,055Net Income 2021: -$114,0382021Revenue 2022: $893,183Expenses 2022: $554,843Net Income 2022: $338,3402022Revenue 2023: $579,242Expenses 2023: $647,597Net Income 2023: -$68,3552023Revenue 2024: $420,959Expenses 2024: $317,442Net Income 2024: $103,5172024Revenue 2025: $378,727Expenses 2025: $461,602Net Income 2025: -$82,8752025

Highlighted filing

2025

Revenue$378,727
Expenses$461,602
Net Income-$82,875

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 10, 2025
Return Version
2024v5.2
Gross Receipts
$385,602
Mission and Program Overview

Mission

Acquire, build & maintain snowmobile trails.

Acquire, build & maintain snowmobile trails

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$482,347$368,501▼ $113,846
Cash and Non-Interest-Bearing Accounts$1,304$58,447▲ $57,143
Savings and Temporary Cash Investments$68,551$20,363▼ $48,188
Prepaid Expenses and Deferred Charges$1,619$1,091▼ $528
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$960,165$916,629▼ $43,536
Other Assets Total$406,344$468,227▲ $61,883
Liabilities
Mortgage Notes Payable Secured by Investment Property-$75,000-
Unsecured Notes Loans Payable$60,479--
Accounts Payable and Accrued Expenses-$42,776-
Deferred Revenue$18,000--
Other Liabilities-$42-
Total Liabilities$78,479$117,818▲ $39,339
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$881,686$798,811▼ $82,875
Total Net Assets Fund Balance$881,686$798,811▼ $82,875
Total Liabilities and Net Assets / Fund Balance$960,165$916,629▼ $43,536

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$335,177$936,024$1,271,201
Buildings$18,107$18,578$36,685
Land$10,000-$10,000
Leasehold Improvements$5,217$2,529$7,746
Other Assets Org$1--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ryan LaportePresident
Chad VanBennekomVice President
Chad McIntyreDirector
Justin RoganDirector
Paul BruchmanDirector
Susan BushongDirector
Dave DonnaySecretary
Michael BorleeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$298,008
Program Service Revenue
$71,445
Investment Income
$4
Other Revenue
$9,270
All Other Contributions
$24,636
Change in Net Assets
$-82,875
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$385,188
Salaries, Compensation, and Employee Benefits$76,414
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$115,106--$115,106
Other Salaries and Wages$68,391$630-$69,021
Insurance$10,789$2,197-$12,986
All Other Expenses$8,440$207-$8,647
Other Expenses$7,510--$7,510
Occupancy$7,423--$7,423
Payroll Taxes$7,393--$7,393
Interest-$4,431-$4,431
Advertising$2,703--$2,703
Fees for Services Accounting-$2,602-$2,602
Office Expenses-$1,328-$1,328
Travel$562$341-$903
Total Functional Expenses$449,866$11,736$0$461,602
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,530
Fundraising Direct Expenses$6,875
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle$15,530$15,530$70$15,460
Total Events$15,530$15,530$6,875$8,655
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liability$42
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Keweenaw Trails Services INC
EIN
32-0128012
Phone
9069342650
Address
PO Box 87, Calumet, MI 49913

Signing Officer

Name
Michael Borlee
Title
Treasurer
Phone
9069342650
Signed
2025-12-10
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
0
Employees
12
Volunteers
30

Preparer

Firm
Garrow Accounting & Tax Service
Address
56901 S Sixth St Suite 8, Calumet, MI 49913
Preparer
Amy Garrow
Phone
9063373707
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IRS990/PYTotalRevenueAmt0420959
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-82875
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0378727
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt068551
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020363
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0358249
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0550282
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0523219
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0827246
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0228805
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02487801
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt039
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt087590
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt079249
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt043954
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt039772
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt026080
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0276645
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt023698
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt035542
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt06643
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt065883
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt039
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt086
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02521
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02627
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99910
IRS990ScheduleA/PublicSupportPY509Pct00.99890
IRS990ScheduleA/PublicSupportTotal509Amt02830329
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0445839
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0629531
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0590871
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0902560
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0261528
IRS990ScheduleA/Total509Grp/TotalAmt02830329
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0445843
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0629536
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0590894
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0902660
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0264062
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02832995
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt018107
IRS990ScheduleD/BuildingsGrp/DepreciationAmt018578
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt036685
IRS990ScheduleD/EquipmentGrp/BookValueAmt0335177
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0936024
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01271201
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05217
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02529
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07746
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0468226
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Construction in Progress
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt042
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0368501
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0468227
IRS990ScheduleD/TotalLiabilityAmt042
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt06805
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt06805
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06875
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Raffle
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015530
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt015530
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015530
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt015530
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt08655
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt070
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt070
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false

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